Análisis de los cambios regulatorios derivados de la adopción del marco normativo relacionado con las Normas Internacionales de Información Financiera - NIIF
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Bernal Calle, Rubén Darío | 2019
This monograph seeks to analyze the legal scope of the changes in the commercial legislation, by legal and regulatory means, that have resulted from the adoption in Colombia of a new normative framework for the obligations of traders, as a consequence of International Standards. of Financial Information IFRS, included in our legal system by the National Congress with the issuance of Law 1314 of 2009 promulgated on July 13, 2009, by which the principles and rules of accounting and financial information and information assurance are regulated accepted in Colombia, the competent authorities are indicated, the procedure for their issuance and the entities responsible for monitoring their compliance are determined, including the exegetical analysis of the second article "Scope of application", where these provisions apply to all natural persons and which, in accordance with current regulations, are obligated to keep accounts, as well as public accounting professionals, officials and other persons responsible for the preparation of financial statements and other financial information, its promulgation and assurance, and legal analysis of regulatory decrees.
LEER