REVISIÓN CONCEPTUAL SOBRE NORMAS DE CONTABILIDAD HACÍA ESTÁNDARES INTERNACIONALES
Abstract
This document analyzes the legal, financial, accounting, tax and fiscal
implications generated as result of Colombian SMEs being able
to converge to international standards using Adoption, Harmonization
or implementation modalities, specifically the rules regarding
Inventories and Property Plant and Equipment. The foregoing
seeks to contribute to the debate, analysis and construction of new
elements that are recognized by the economic sectors involved and
the regulating, monitoring and control entities in accounting matters
with international emphasis.
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