EFFECTS OF THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING REGULATIONS ON PUBLIC COMPANIES IN THE COLOMBIAN ELECTRICITY SECTOR

The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (IFRS) for some public companies. It is a descriptive an...

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Detalles Bibliográficos
Autores Principales: LEÓN PAIME     , EDISON FREDY, SUAREZ TIRADO, JORGE
Formato: Artículo Revisado por Pares Académicos
Lenguaje:Español (Spanish)
Español (Spanish)
Publicado: Universidad Libre 2019
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