Guía metodológica para la implementación de las 5 normas internacionales de información financiera (NIIF) en la asociación técnico social productiva Asotespro.

Abstract

The International Financial Reporting Standards are a set of international accounting standards published by the IASB (International Accounting Standards Board). According to Article 3 of Law 1314 of 2009, the NIF are those rules relating to accounting and financial reporting, which corresponds to the system consisting of postulates, principles, limitations, concepts, general technical requirements, specific technical standards, technical standards Special , technical standards revelations, technical standards for records and books, interpretations and guidelines that identify, measure, classify, recognize, interpret, analyze, evaluate and report economic transactions of an entity in a clear and relevant way. All companies in Colombia without exception are required to acobijar this new accounting standards, the first thing you should consider is to establish its classification according to which of the three groups the company belongs. It is important that this time companies are already implementing this new law, but there have not mechanisms for doing so, as is the methodological guide provided by the Superintendence of Corporations, which gives the company a series of steps you have to follow to start the implementation of international standards in the best way.