IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Como Entender Los Estandares Internacionales De Informaciòn Financiera

Listed author(s):
  • Helio Fabio Ramirez Echeverry


  • Luis eduardo Suarez Balaguera
Registered author(s):

    RESUMENCada 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 parapoder 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.ABSTRACTEach 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 tounderstand 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."

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no


    Volume (Year): (2010)
    Issue (Month): (April)

    in new window

    Handle: RePEc:col:000370:006918
    Contact details of provider:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:col:000370:006918. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Fernando Chavarro)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.