Open AccessLA REVISORÍA FISCAL Y LA AUDITORÍA EN COLOMBIA FRENTE A LAS NUEVAS EXIGENCIAS E IMPLEMENTACIÓN DE LAS NIIF
Author(s) -
THIFANNI RICO,
AUTHOR_ID
Publication year - 2021
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2021.n13.a78
Subject(s) - decree , audit , international financial reporting standards , accounting , business , fiscal year , convergence (economics) , welfare economics , finance , economics , political science , economic growth , law
Due to the implementation of international financial reporting standards (IFRS), a number of effects have been developed under the regulatory framework in the exercise of the functions of fiscal review and auditing, these tasks were governed by Decree 2649 and international audit standards, which had some modifications when Decree 0302 of 2015 was implemented. This process of convergence with IFRS in Co- lombia and around the world in recent years has generated various reactions between the different sectors, due to the changes that are being applied in the financial part and the indicators that show the reasonable situation of companies. Taking into account the above, it will analyze and determine what are the different effects caused by the implementation of IFRS, in the exercise of the Fiscal Review and audit in Co- lombia and implementation in Colombian companies.