Review on Accounting Standards Conceptual towards international standards
Abstract
This paper analyzes the legal, financial, accounting, tax and revenue generated as a result that Colombian SME´s, can converge to international standards using modalities Adoption Harmonization or implementation, specifically the rules in Inventories and Property Plant and Equipment . This seeks to contribute to the debate, analysis and construction of new elements that are recognized by the economic sectors involved and the regulators, monitoring and control with emphasis on international accounting.
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