Caracterización de los Grupos Empresariales Colombianos de Cara a la Aplicación de las Normas Internacionales de Información Financiera (NIIF)

Abstract

This article presents a characterization of Colombian business groups, facing the application of International Financial Reporting Standards (IFRS), in partial contrast with local accounting standards is developed. one contextualization is made from the theoretical point of view of business groups, and a comparison of local regulations and IFRS, considering differences in the concepts that frame the subject. To develop fieldwork some of the most representative business groups were selected in the economy, disaggregated by sector, collected and processed the information necessary to conclude about the recognition, presentation and disclosure of equity investments in the Consolidated Financial Statements . At this point quantitative analysis of the areas of investments, minority interest and equity, and changes in some financial indicators, without regard to the above the effects of changes in the measurement of other items are made. a qualitative analysis of the disclosures required by IFRS It also includes objectively describing the information presented in the notes to the financial statements, assessing implications in this section for business groups in Colombia.