EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO

EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO

The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (IFRS) for some public companies. It is a desc...

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Bibliographic Details
Main Authors: Edison Fredy León Paime, Jorge Suárez Tirado
Format: Article
Language:English
Published: Universidad Libre 2018-12-01
Series:Revista Criterio Libre
Subjects:
accounting information
accounting innovation
international accounting standards
public companies
Online Access:https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5010/4279

Internet

https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5010/4279

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