Resumen

RENDON-ALVAREZ, Bibiana; RODRIGUEZ-BOLANOS, Janeth  y  RIASCOS-GOMEZ, Paola Andrea. Impact Analysis of institutional equity of credit unions facing the implementation of the IFRS. Case of the cooperatives from the Valle del Cauca. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.881-901. ISSN 0123-1472.

This paper presents results of an exploratory research. It aimed to identify changes in the institutional equity from the application of IFRS in the cooperative sector mentioned above. The work includes the analysis of 18 entities that were the subject of the study, based on the information they reported to the Confederation of Colombian Cooperatives, CONFECOOP in the specified period. It is concluded that, on convergence, only 20.75% of social contributions satisfies the condition of assets, equivalent to $31,961 million pesos and the institutional capital would change from 91.70% to represent 81.10% which is equivalent to $78,063 million pesos. This article shows how they would contribute to improve the impact of social contributions under the IFRS if they set their irreducible minimum capital above the one set in the Act 454 of 1998.

Palabras clave : Cooperatives; equity; institutional capital; irreducible minimum capital; financial instruments; International Financial Reporting Standards; Cooperative societies; financial instruments; financial information-standards; international accounting standard.

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