Examinando por Autor "Moreno Moreno, Kenny Vanessa"
Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
Ítem Determinar el impacto económico y financiero bajo NIIF en los estados financieros de la compañía Servicios Públicos E.S.P.(Universidad EAFIT, 2012) Moreno Moreno, Kenny Vanessa; Mesa Velásquez, Gloria StellaThis paper presents conversion financial statements of Colombian GAAP to International Financial Reporting Standards (IFRS), for a utility company in Colombia. The paper present the development of a tour in the application of IFRS in Colombia, a summary of the company, an analysis of IFRS 1 First-Time adoption, pursuant to the selected company, the diagnosis of the select company to conversion to IFRS the financial conversion and finally a comparative balances under the two accounting principles.