Resumo

MELGAREJO MOLINA, Zuray  e  CIRO ROMERO, Diana Libia. JOINT ARRANGEMENTS: EFFECTS OF MEASURES IN COLOMBIA. Tend. [online]. 2016, vol.17, n.2, pp.56-78. ISSN 0124-8693.  https://doi.org/10.22267/rtend.161702.3.

Currently the country is in a moment of convergence to International Financial Reporting Standards - IFRS, to that extent this paper aims to describe and discuss joint ventures and joint in the light of such rules operations, for it will conduct a review of the various standards under full IFRS and IFRS for SMEs touching this kind of strategic alliances. In this study, some impacts will be identified in the local application of the criteria for investments in joint ventures under the international standards detecting some general effects of its application in the Colombian companies. Finally, a special case of joint arrangements called Joint Venture is displayed, glimpsing the effects concerning the holding of such contracts within an organization.

Palavras-chave : Joint Arrangements; Colombian; IFRS; Joint Venture.

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