Professional Documents
Culture Documents
de tributaristas
ANTECEDENTES Y FINALIDADES
DE LA LEY 1314 DE 2009
Hernando Bermdez
Gmez
1
2009
G20: We call on our international accounting bodies
to redouble their efforts to achieve a single set of
high quality, global accounting standards within the
context of their independent standard setting
process, and complete their convergence project by
June 9 2011. The International Accounting Standards
Boards (IASB) institutional framework should further
enhance the involvement of various stakeholders.
http://www.g20.org/Documents/pittsburgh_summit_
leaders_statement_250909.pdf
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Paradigmas actuales
Normas
Internacionales de Informacin
Financiera (NIIF - IFRS) [IASB]
Norma Internacional de Informacin
Financiera para Pequeas y Medianas
Entidades (NIIF para las PYMES IFRS for
SMEs) [IASB]
Directrices para la Contabilidad e
Informacin Financiera de las Pequeas y
Medianas Empresas (Dcpymes)
Orientacin para el Nivel 3 [ISAR]
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Paradigmas actuales
Taxonoma
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Por su amable
atencin,
muchas gracias
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