La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento

Carlos Alberto Muñoz Restrepo

doi:10.30554/lumina.15.1074.2014

International Standards of Financial Information. Some effects on business organizations

La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento

Published 2014-12-15

https://doi.org/10.30554/lumina.15.1074.2014

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Vol. 15 (2014): Lúmina 15 (January-December)

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Artículos

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Muñoz Restrepo, C. A. (2014). International Standards of Financial Information. Some effects on business organizations. Lúmina, 15, 146-173. https://doi.org/10.30554/lumina.15.1074.2014

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https://doi.org/10.30554/lumina.15.1074.2014

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How to Cite

Muñoz Restrepo, C. A. (2014). International Standards of Financial Information. Some effects on business organizations. Lúmina, 15, 146-173. https://doi.org/10.30554/lumina.15.1074.2014

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Carlos Alberto Muñoz Restrepo

Fundación Universitaria Luis Amigó

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Carlos Alberto Muñoz Restrepo,

Estudiante de Doctorando en Ciencias Contables (Universidad de los Andes);Especialista en Revisoría Fiscal y Contraloría (Corporación Universitaria Remington); Contador Público (Universidad de Antioquia).

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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