La materialidad desde un enfoque contable”.

Abstract

With the entry into force of the international rules of International Financial Report Standards IFRS in Colombia, we want to show the importance of the calculation of the materiality from an accounting perspective, because there are requirements related to the determination of the materiality in the IFRS Full and IFRS Pymes, however regulations do not establish a calculation or specific criteria which can determine them. Therefore, we will carry out a study of the materiality taking theoretical, normative and practical references to be able to give our point of view of the parameters that are taken into account to determine the materiality.