Descripción de los criterios de medición definidos en las NIIF y los establecidos en el Decreto 2649 de 1993

Abstract

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It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. 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It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. It identifies the benefits or difficulties they will encounter when are applying new measurement systems. 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El presente artículo pretende dar suficientes herramientas al lector para establecer las principales diferencias y similitudes entre los criterios de medición según las NIIF (Normas Internacionales de Información Financiera) y los establecidos en el decreto 2649 de 1993. Se hace una descripción de cada uno de ellos para obtener una visión que permita al lector identificar los beneficios o las dificultades con las que se va a encontrar al momento de aplicar los nuevos sistemas de medición. También se enfatiza en la importancia y descripción del valor razonable el cual es un concepto que hay que tener muy claro ya que juega un papel fundamental dentro de las NIIF.