Speaking the same language and understanding the art of the simple: importance of IFRS in organizations
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Pérez Gómez, Eliseo David
Domínguez Torres , Lizney Noemy
Niño Sotomayor, Gloria
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Ediciones Universidad Simón Bolívar
Resumen
Las normas internacionales de información financiera se introdujeron en Colombia en el año 2009 a través de la ley 1314. Esto implicó en el momento tensión por parte de los contadores, incertidumbre por la llegada de más utilización en tiempo para capacitaciones y demás, preguntas por la llegada de las NIIF ¿agilizaría todo? ¿Entorpecería más las cosas? Fueron preguntas que se realizaban pero que hoy en día son respondidas por si solas por el gran impacto positivo que estas normas tuvieron en Colombia y la contabilidad en general. Poner en práctica estas normas no ha sido fácil y no todo está resuelto dicen algunas personas dentro del mundo contable. El tema fiscal aún no está del todo resuelto o totalmente claro. Por tal motivo la DIAN estableció un plazo de cuatro años para analizar lo que ocurre con los cambios en la información financiera y cuál puede ser el impacto frente a la información tributaria que sugiere un nuevo impuesto basado en las utilidades bajo el modelo NIIF. La globalización de la economía conlleva la necesidad de usar un solo lenguaje de los negocios para el reporte contable. Algunas ventajas de adoptar un estándar internacional son facilitar la comparabilidad, la competitividad, menores costos de financiamiento y favorecer la inversión y el comercio.
The international financial reporting standards were introduced in Colombia in 2009 through Law 1314. This involved at the moment tension on the part of the accountants, uncertainty about the arrival of more use in time for training and others, questions about the arrival of IFRS Would it expedite everything? Would it hinder things more? They were questions that were asked but that today are answered by themselves because of the great positive impact that these norms had in Colombia and accounting in general. Putting these standards into practice has not been easy and not everything is resolved, some people in the accounting world say. The fiscal issue is not yet fully resolved or totally clear. For this reason, the DIAN established a period of four years to analyze what happens with the changes in the financial information and what the impact can be compared to the tax information that suggests a new tax based on the profits under the IFRS model. The globalization of the economy entails the need to use a single business language for the accounting report. Some advantages of adopting an international standard are to facilitate comparability, competitiveness, lower financing costs and favor investment and trade.
The international financial reporting standards were introduced in Colombia in 2009 through Law 1314. This involved at the moment tension on the part of the accountants, uncertainty about the arrival of more use in time for training and others, questions about the arrival of IFRS Would it expedite everything? Would it hinder things more? They were questions that were asked but that today are answered by themselves because of the great positive impact that these norms had in Colombia and accounting in general. Putting these standards into practice has not been easy and not everything is resolved, some people in the accounting world say. The fiscal issue is not yet fully resolved or totally clear. For this reason, the DIAN established a period of four years to analyze what happens with the changes in the financial information and what the impact can be compared to the tax information that suggests a new tax based on the profits under the IFRS model. The globalization of the economy entails the need to use a single business language for the accounting report. Some advantages of adopting an international standard are to facilitate comparability, competitiveness, lower financing costs and favor investment and trade.
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Impact, Financial Information, Accounting, Globalization, Accounting language, Impacto, Información financiera, Contabilidad, Globalización, Lenguaje contable