Paralelo entre la Norma Internacional de Contabilidad 2 (NIC 2) y la legislación colombiana sobre inventarios.
Márquez Moreno, Jairo Elías | 2014-12-19
One of the phenomena that are currently living in Colombia is the convergence to International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), this phenomenon will make the accounting Colombia can be compared with other countries and help the growth of Foreign Trade. Therefore CPAs must study and train to meet this challenge to change significantly how to prepare accounting in organizations.
The application of IFRS and IAS will bring impacts to all companies, due to the implications of the adjustments with impact on equity.
One of the most important accounts are the inventories, since it's corporate purpose is derived organizations for that reason this paper aims to make a parallel between IAS 2 and current accounting standards in Colombia, illustrating the major changes that will bring the implementation of the International Standards in enterprises