Adaptación a las normas internacionales de contabilidad y los efectos del valor razonable

Abstract

Identifies that the International Financial Reporting Standards with which it is intended to work, has changed in the management of traditional accounting is governed by Decree 2649 in Colombia, to a more complete and comprehensive legislation allowing standardization, demanding companies with a detailed and quality information that is understandable in countries around the world. Therefore, companies that apply and converge to this new policy space will be introduced in a more competitive world economic system bringing better financial results. Moreover it identifies that specialized in the work of public accounting personnel should not be left behind for any reason and must deal with interest these changes to not go into the background, so it is very important that their knowledge is brought to the new accounting standards. Given the above decides brings context what effects it brings the participation of companies in the accounting processes carried out internationally by IFRS, where you can make a convergence and show that changes concerning the decree 2649 and international Financial Reporting standards for SMEs companies, therefore the study will be made Construceramicas Materials company Ltda. who provided sufficient information with which it is intended to show the changes compared to fair value.