Contaduría Pública
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Examinando Contaduría Pública por Materia "Activos"
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- Ítem¿Por qué la sección 13 de las NIIF Para PYMES elimina el método de valoración UEPS?(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Cristancho Higuera, Andres Felipe; Henríquez Rodríguez, Cristian David; Pendiente DTEconomic and political changes led Colombia to the adoption of Law 1314 in 2009, which speaks of international financial reporting standards (hereinafter IFRS), a process of convergence which has been carried since that date to bring accounting more attached to real facts, all to go hand in hand with globalized markets and to understand the information in a general way. Section 13 of inventories enters with a great change such as the elimination of the least used valuation method in Colombia which is the last in first out method (hereinafter UEPS), this now with a great justification; which is to present an accounting more attached to reality, therefore this method should be eliminated because in a certain way the companies with this method undervalued their inventory.