Efectos de implementar el tratamiento de cartera establecido por las NIIF en las insituciones de salud de cuarto nivel en Bogotá

Abstract

The process of implementation of the international regulatory framework for the treatment of financial information by entities had a direct effect on the recognition criteria established in the accounting policies of the institutions. The entry into force of Law 1314 of 2009 modified the local concepts framing them in the proposal of the IASB (International Accounting Standard Board) and the FASB (Financial Accounting Standard Board), bodies responsible for a large part of the accounting theory. The respective changes and modifications in the development of the accounting profession towards a global framework based on fundamental characteristics such as relevance and faithful representation, evidence the business reality of the country, increase the degree of confidence and also raise the levels of assertiveness in decision making by organizations, however it is an uncertain scenario, since there are sectors of the economy for which the changes in conditions addressed by the current laws are not clear, a weak accompaniment by the government has caused delays in the full implementation of such modifications.