Liliana Elizabeth Ruiz Acosta, David Andrés Camargo Mayorga, Octavio Cardona García
{"title":"Efecto de la convergencia a normas internacionales de información financiera en empresas cotizantes de la bolsa de valores de Colombia","authors":"Liliana Elizabeth Ruiz Acosta, David Andrés Camargo Mayorga, Octavio Cardona García","doi":"10.17230/ad-minister.35.3","DOIUrl":null,"url":null,"abstract":"The purpose of this document is to analyze the effect of adopting International Financial Reporting Standards (IFRS), which must be compulsorily complied with as of 2015, on companies listed on the Colombian Stock Exchange (BVC by its acronym in Spanish).","PeriodicalId":42371,"journal":{"name":"AD-minister","volume":"1 1","pages":"77-92"},"PeriodicalIF":0.7000,"publicationDate":"2019-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"AD-minister","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17230/ad-minister.35.3","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 1
Abstract
The purpose of this document is to analyze the effect of adopting International Financial Reporting Standards (IFRS), which must be compulsorily complied with as of 2015, on companies listed on the Colombian Stock Exchange (BVC by its acronym in Spanish).