Análisis en la aplicación de los estándares internacionales en el sector de comercialización de repuestos de vehículos
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Fecha
2022
Autores
Nieto Paez, Yoneida
Arenas Díaz, Alleyhi Xilena
Cuevas Rodriguez, Jairo Andres
Castillo Ramirez, Yessenia Catherine
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El principal objetivo de las normas internacionales de información financiera es El objetivo de las normas internacionales de información financiera o NIIF es homogenizar las normas contables a nivel mundial, a través del desarrollo de estándares contables de alta calidad, direccionados a entregar información trasparente y comparable al interior de los estados financieros para la toma de decisiones acertada, en función de estos, Las NIIF son esta base normativa contable y financiera emitidas por (IASB) “International Accounting Standards Board” para el mundo.
Estas normas llegan a Colombia en el año 2009, por medio de la Ley 1314, pero su marco normativo para Colombia aparece en el año 2012 clasificando tres grupos empresariales con diferentes características, grupo 1 para las grandes empresas, grupo 2 para empresas medianas y grupo 3 Microempresas. Así se inicia el camino para nivelar la información contable de todas las empresas nacionales en el formato global.
El proposito del presente trabajo es analizar el efecto de la implementación de las NIIF en el sector de las auto partes en la ciudad de Cúcuta, norte de Santander en Colombia. Este segmento económico se encuentra ubicado en el barrio la merced de la ciudad antes citada, que es el lugar tradicional donde se concentran los negocios de ventas de auto partes. Debido a la alta demanda de repuestos en la ciudad ha surgido una problemática que hace referencia a porcentajes cercanos al 50% de las autopartes vendidas en la ciudad corresponden a mercado irregular, llámese contrabando, lavado de activos, o mercado de auto partes robadas.
The main objective of international financial reporting standards is The objective of international financial reporting standards or IFRS is to standardize accounting standards worldwide, through the development of high-quality accounting standards, aimed at providing transparent and comparable information within the financial statements for sound decision-making. based on these, IFRS are this accounting and financial normative basis issued by (IASB) "International Accounting Standards Board" for the world. These regulations arrived in Colombia in 2009, through Law 1314, but its regulatory framework for Colombia appears in 2012 classifying three business groups with different characteristics, group 1 for large companies, group 2 for medium-sized companies and group 3 Microenterprises. This is the beginning of the path to level the accounting information of all national companies in the global format. The purpose of this paper is to analyze the effect of the implementation of IFRS in the auto parts sector in the city of Cucuta, Norte de Santander in Colombia. This economic segment is located in the La Merced neighborhood of the aforementioned city, which is the traditional place where the auto parts sales businesses are concentrated. Due to the high demand for spare parts in the city, a problem has arisen that refers to percentages close to 50% of the auto parts sold in the city correspond to the irregular market, be it contraband, money laundering, or stolen auto parts market.
The main objective of international financial reporting standards is The objective of international financial reporting standards or IFRS is to standardize accounting standards worldwide, through the development of high-quality accounting standards, aimed at providing transparent and comparable information within the financial statements for sound decision-making. based on these, IFRS are this accounting and financial normative basis issued by (IASB) "International Accounting Standards Board" for the world. These regulations arrived in Colombia in 2009, through Law 1314, but its regulatory framework for Colombia appears in 2012 classifying three business groups with different characteristics, group 1 for large companies, group 2 for medium-sized companies and group 3 Microenterprises. This is the beginning of the path to level the accounting information of all national companies in the global format. The purpose of this paper is to analyze the effect of the implementation of IFRS in the auto parts sector in the city of Cucuta, Norte de Santander in Colombia. This economic segment is located in the La Merced neighborhood of the aforementioned city, which is the traditional place where the auto parts sales businesses are concentrated. Due to the high demand for spare parts in the city, a problem has arisen that refers to percentages close to 50% of the auto parts sold in the city correspond to the irregular market, be it contraband, money laundering, or stolen auto parts market.
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Palabras clave
Repuestos de Vehículos, Normas Internacionales, Comercialización
