La importancia del control administrativo y financiero en la implemetación de las Normas Internacionales de Información Financiera en las empresas agropecuarias

Content Provider	Semantic Scholar
Author	Saboya, Páez Rocío, Myriam
Copyright Year	2014
Abstract	The new world economic order demands financial information for decision making to be transparent, reliable and comparable. By this way, the Internal Control System helps to achieve this objective by the elements that make part of it. With the transition to IFRS in Colombia, is revealed the need of particular controls to achieve a successful implementation. The National Government issued the Law 1314 of 2009, which make private companies to adopt international standards and has ruled, according on companies size, the standards to apply and the limit dates to show the opening balance sheet on IFRS. It is important to agricultural companies to know and understand the new accounting order and evaluate their control systems to improve their management and contribute to Colombia’s growth and competitiveness.
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://repository.unimilitar.edu.co/bitstream/handle/10654/12240/PaezSaboyaMyriamRocio2014.pdf;jsessionid=E761807D9472ABA75C3B41308A5A4E1C?sequence=1
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article