与国际财务报告准则趋同对哥伦比亚证券交易所上市公司的影响

IF 0.7 Q4 BUSINESS
Liliana Elizabeth Ruiz Acosta, David Andrés Camargo Mayorga, Octavio Cardona García
{"title":"与国际财务报告准则趋同对哥伦比亚证券交易所上市公司的影响","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":"{\"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}","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

摘要

本文件旨在分析采用《国际财务报告准则》(IFRS)对哥伦比亚证券交易所(BVC,西班牙语缩写)上市公司的影响,该准则自2015年起必须强制遵守。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Efecto de la convergencia a normas internacionales de información financiera en empresas cotizantes de la bolsa de valores de Colombia
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).
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
AD-minister
AD-minister BUSINESS-
自引率
55.60%
发文量
0
审稿时长
5 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信