La comparabilidad de la información financiera en Colombia tras su convergencia con los ifrs. El caso de las propiedades, planta y equipo de las empresas cotizantes

dc.contributorhttps://orcid.org/0000-0002-0060-0431
dc.contributorhttps://orcid.org/0000-0003-2461-6443
dc.contributorhttps://orcid.org/0000-0002-5253-7673
dc.contributorhttps://orcid.org/0000-0002-6006-9195
dc.contributorhttps://scholar.google.com/citations?user=FiRejNwAAAAJ&hl=en
dc.contributorhttps://scholar.google.es/citations?user=U73GIsoAAAAJ&hl=es
dc.contributorhttps://scholar.google.com/citations?user=l8tgHewAAAAJ&hl=en
dc.contributorhttp://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000122159
dc.contributorhttp://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001579690
dc.contributorhttp://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000727814
dc.contributorhttp://scienti.colciencias.gov.co:8081/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054492
dc.creatorRico Bonilla, Carlos Orlando.
dc.creatorMontoya Ocampo, Luz Dary.
dc.creatorFranco Navarrete, Blanca Myrian.
dc.creatorLaverde Sarmiento, Miguel Ángel.
dc.date.accessioned2020-05-27T12:40:19Z
dc.date.accessioned2022-09-28T13:50:37Z
dc.date.available2020-05-27T12:40:19Z
dc.date.available2022-09-28T13:50:37Z
dc.date.created2020-05-27T12:40:19Z
dc.date.issued2020-05-26
dc.identifierRico-Bonilla, C. O., Montoya-Ocampo, L. D., FrancoNavarrete, B. M., & Laverde-Sarmiento, M. A. (2020). La comparabilidad de la información financiera en Colombia tras su convergencia con los ifrs. El caso de las propiedades, planta y equipo de las empresas cotizantes. Innovar, 30(76), 91-104. https://doi.org/10.15446/innovar.v30n76.85215
dc.identifierhttp://hdl.handle.net/11634/23483
dc.identifierhttps://doi.org/10.15446/innovar.v30n76.85215
dc.identifier.urihttp://repositorioslatinoamericanos.uchile.cl/handle/2250/3647573
dc.description.abstractThe purpose of this study is to examine the effect of International Financial Reporting Standards (ifrs) in terms of the comparability of the financial information of companies listed on the Colombian Stock Exchange before (2011 and 2013) and after (2015 and 2017) the implementation of such standards. This work follows a methodology that addresses the annual financial statements of 65 companies, regarding policies, accounting treatments and disclosures of property, plant and equipment. In addition, Herfindahl indices are established in order to calculate the degree of material harmonization of these practices. This research found that, in the short term, there has been a significant increase in the disclosure of financial information under ifrs. However, there is still a lot of potential for improvement in aspects such as the presentation of the subsequent measurement by the revaluation model, depreciation methods, and the impairment of assets.
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dc.rightshttp://creativecommons.org/licenses/by-nc-nd/2.5/co/
dc.rightsAtribución-NoComercial-SinDerivadas 2.5 Colombia
dc.titleLa comparabilidad de la información financiera en Colombia tras su convergencia con los ifrs. El caso de las propiedades, planta y equipo de las empresas cotizantes
dc.typeGeneración de Nuevo Conocimiento: Artículos publicados en revistas especializadas - Electrónicos


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