Examinando por Autor "Díaz Bernal, Jennifer Alejandra"
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- Ítem¿Las profesionales encargadas de las PYMES en Colombia están preparadas para la adopción de las NIIF?(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Díaz Bernal, Jennifer Alejandra; Pedreros Cárdenas, María Angélica; Pedraza Calderón, Luis HernánThe process of adoption and implementation of International Financial Reporting Standards (IFRS ) in Colombia , will implement standards on financial information and information assurance . A global approach for companies to enter and compete in the international market, they provide tools needed investors to know the current status of the financial situation of companies. To comply with the implementation of financial reporting standards in Colombia , the law 1314 of 2009 established, considering the decree 302 of 2015 that are mandatory for companies according to their classification , which specify the regulatory framework of the homogeneous models international adaptability of accounting information.