Reflexiones sobre las NIIF para las empresas en tiempos del covid-19 en Colombia.

Abstract

The COVID-19 pandemic that has crossed multiple borders in the world, has also reached Colombia, affecting different aspects, social, cultural, academic, economic, family, among others. Of course, the effects caused are reflected in different business sectors, in this article, it is intended to make reflections on the considerations that companies must take into account in the presentation of financial and accounting information, in accordance with the impacts generated by COVID-19, in Colombian companies.