Estándares Internacionales de Información  Financiera: Algunos efectos en las organizaciones empresariales.

Rubiela Jiménez Aguirre

doi:10.30554/lumina.16.1671.2015

International Standards of Financial Information. Some effects on business organizations

Estándares Internacionales de Información Financiera: Algunos efectos en las organizaciones empresariales.

Published 2015-12-16

https://doi.org/10.30554/lumina.16.1671.2015

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Vol. 16 (2015): Lúmina 16 (January-December)

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Jiménez Aguirre, R. (2015). International Standards of Financial Information. Some effects on business organizations. Lúmina, 16, 112-135. https://doi.org/10.30554/lumina.16.1671.2015

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https://doi.org/10.30554/lumina.16.1671.2015

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How to Cite

Jiménez Aguirre, R. (2015). International Standards of Financial Information. Some effects on business organizations. Lúmina, 16, 112-135. https://doi.org/10.30554/lumina.16.1671.2015

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Rubiela Jiménez Aguirre

Facultad de Ciencias, Contables, Económicas y Administrativas, Universidad de Manizales

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Rubiela Jiménez Aguirre,

Estudiante de Doctorado en Ciencia Contables (Universidad de los Andes, Venezuela); Magíster en Gerencia del Talento Humano (Universidad de Manizales); Contadora Pública (Universidad de Manizales)

Docente investigadora del programa de Contaduría Pública de la Universidad de Manizales. Lider del Grupo de Investigación en Teoría Contable - Universidad de Manizales.

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Accounting Law 1314

2009

IASB

FASB

This paper intends to examine the effects of applying the international standards of financial information on business organizations in Colombia, after the issuance of Law 1314, 2009, by a descriptive approach and by using the analysis of documentary sources technique. Some impacts of the use of these standards for big companies that are in the stock market are expected in Colombia, mainly by way of decreasing the equity mass due to the use of the attributed cost as its reasonable value. The economic and social impacts of these norms on Pymes are not clear yet.

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