Análisis de la norma contable NIIF y diseño de un modelo para su implementación en empresas de Colombia

Abstract

This research addressed the subject of IFRS in terms of regulations and application in Colombian companies, proposing an adoption model for its application. The process of construction of the Article is based on a documentary and bibliographic review regarding regulations and implementation of IFRS in Colombia. The investigation is composed of three phases: (1) regulatory review, (2) determination of the progress and implementation of IFRS in Colombia and (3) design of a model that facilitates the approach and implementation of IFRS in Colombian companies.