IFRS is globalization in accounting terms
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Mercado Torregroza, Karoline
Medina Argumedo, Andrew Steven
Niño Sotomayor, Gloria
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Ediciones Universidad Simón Bolívar
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Las Normas Internacionales de Información Financiera (NIIF) o (IFRS por su sigla en inglés) surgen a partir de la globalización económica esta crea la necesidad de aplicar normas y, por ende, de hacer parte del proceso de armonización el cual era poder manejar la información financiera que cumpla con los caracteres de comparabilidad, transparencia y confiabilidad. Además, debido a que cada país implementaba su PUC, se vio la necesidad de implementar estas normas a las empresas y se ven reflejados en sus estados financieros, los flujos de efectivo, la operatividad de la empresa y las negociaciones equitativa generando varios impactos a nivel contable.
The International Financial Reporting Standards (IFRS) emerge from economic globalization this creates the need to apply standards and, therefore, to be part of the harmonization process which was to be able to manage Financial information that complies with the characteristics of comparability, transparency and reliability. In addition, because each country implemented its PUC, it was necessary to implement these rules apply to the company and are reflected in its financial statements, cash flows, the operation of the company and fair negotiations, generating several impacts at the accounting level.
The International Financial Reporting Standards (IFRS) emerge from economic globalization this creates the need to apply standards and, therefore, to be part of the harmonization process which was to be able to manage Financial information that complies with the characteristics of comparability, transparency and reliability. In addition, because each country implemented its PUC, it was necessary to implement these rules apply to the company and are reflected in its financial statements, cash flows, the operation of the company and fair negotiations, generating several impacts at the accounting level.
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Standards, Globalization, Economy, Harmonization, Comparability, Normas, Globalización, Economía, Armonización, Comparabilidad