Browsing by Author "Universidad del Quindío - Colombia - Asesora - Constanza Loreth Fajardo"
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De la potestad sancionatoria estatal frente a la omisión al deber de implementación de las NIIF
Duarte Naranjo, John James (Ciencias Económicas y Administrativas - Contaduría pública, 2015-02-16)This article analyzes the performance of the Colombian state sanctioning authority facing the omission of the duty to implement IFRS. Articles 9 and 10 of Law 1314 of 2009 stipulated the administrative authorities may ...