Consequences of fair value when implementing ifrs in the financial indicators of the cooperative sector in Boyacá. Case studies

The main goal of this article is to present the result to evaluate how the financial conditions of the cooperatives in Boyacá (Colombia), were concerned by the transition of accounting system model, influenced by the model defined by the decree 2649 ruled by the principles of accounting generally ac...

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Detalles Bibliográficos
Autores Principales: Quintero Bautista, Orlando, Sánchez Montaña, Heriberto
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad Santo Tomás Tunja 2021
Materias:
Acceso en línea:http://hdl.handle.net/11634/36724