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Como Entender Los Estandares Internacionales De Informaciòn Financiera

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  • Helio Fabio Ramirez Echeverry

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  • Luis eduardo Suarez Balaguera
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    Abstract

    RESUMEN Cada día que pasa, más países, más profesionales y más empresarios en el contexto global se interesan, estudian y aplican estándares internacionales de información financiera. En Colombia, estudiantes, profesores, profesionales y empresarios, también han venido acercándose al tema, muchos de ellos por necesidad, otros por curiosidad y otros para poder participar en las continuas disertaciones y confrontaciones que se dan en diferentes espacios académicos y laborales. Pero, ¿estamos preparados para entender dichos estándares?, ésta es la pregunta que nos formulamos y que pretende resolver el artículo. Para el efecto hacemos un brevísimo recorrido por la historia de los estándares, se muestra cómo surgen desde la óptica americana de USGAAP y la internacional, se relacionan los estándares vigentes, se presentan los principales cambios frente a la norma internacional y se muestra la conformación de un estándar de información financiera –NIIF. ABSTRACT Each day that passes more countries, more professional and more entrepreneurs in the context of global interest study and apply international standards of financial reporting. In Colombia, students, teachers,professionals and entrepreneurs have also been approaching the subject, many of them out of necessity and others out of curiosity to participate in lectures and continuing confrontations that occur in different academic and industrial spaces. But are we ready to understand these standards, “this is the question we formulate and solve the intended article. For this purpose we make a short journey through the history of standards, shows how to emerge from the perspective of American (USGAAP) and international, relate the current standards, are the main changes compared to the international standard and is shaping a standard financial information-IFRS.

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    File URL: http://www.unilibre.edu.co/CriterioLibre
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    Bibliographic Info

    Article provided by UNIVERSIDAD LIBRE - SEDE PRINCIPAL in its journal REVISTA CRITERIO LIBRE.

    Volume (Year): (2010)
    Issue (Month): ()
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    Handle: RePEc:col:000370:006918

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