Principales aspectos de la adopción por primera vez de las normas internacionales de Información Financiera - NIIF 1*
Gallego Carmona, Ivonne Maritza | 2014-05-19
International Financial Reporting Standards are a set of standards issued by the International Accounting Standards Board (IASB) which aims to obtain a unique and only accounting language.
These rules impose a global trend where Colombia is not free of its adoption, so it is necessary to be constantly learning and updating of the regulations presented, and at the same time plant the importance of it, benefits and consequences that come from this convergence, with the mean to visualize the picture or shape in with the country is in, considering that to date in Colombia prevailing tax regulations against others as expressed in the 1314 Act, 2009 in its article 4. “(…) Independence and autonomy of tax rules address the accounting and financial information.”
This article reports on one of the objectives proposed, where it is to identify the importance of the first-time adoption of international financial reporting standards in Colombia.