Browsing by Author "Garay Alvarez, Juan David"

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    Principales aspectos que han influido en la evolución de la presentación de estados financieros en Colombia
    Garay Alvarez, Juan David; Rodriguez Rodriguez, Manuel
    The purpose of this study was to determine the main aspects that have influenced the evolution of the presentation of the financial statements in Colombia, from the moment of the adoption of the International Accounting Standard NIC 01 until the year 2017. For this purpose, a analytical descriptive type research, in which the population under study was constituted by the rules of presentation of financial statements that have guided this process in Colombia, together with the modifications that were presented. The procedure consisted of four phases, one of documentary review, one organization and categorization of information, one of analysis and interpretation and one of synthesis. Thus, a description was obtained of the timeline in which the main transformations of the financial statements in Colombia and the aspects that caused them were presented.