Implementación de los nuevos marcos técnicos normativos en estudio T Rural SAS
Fecha
2022-09-20Registro en:
Moreno Florez, J. F. (2022). Implementación de los nuevos marcos técnicos normativos en estudio T Rural SAS [Tesis de pregrado]. Universidad Santo Tomás. Bucaramanga, Colombia
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Moreno Florez, Juan Felipe
Institución
Resumen
The purpose of this document is to carry out a tour regarding the implementation of the new accounting regulatory technical framework, review and apply Law 1314 of 2009, together with its regulatory decrees that allow analyzing and implementing the International Financial Reporting Standards (IFRS) in the company Estudio T Rural SAS and at the same time make a theoretical-practical journey through said impacts to validate the hypothesis raised about the changes that imply the application of this new standard in the accounting and financial context in the companies, with the purpose that the recognition, measurement and disclosure of assets and liabilities are recognized accordingly in the financial statements.