Abstract

RENDON-ALVAREZ, Bibiana. Effect of convergence in Colombia of the IFRS in banking establishments that issue securities. Entramado [online]. 2018, vol.14, n.1, pp.146-162. ISSN 1900-3803.  https://doi.org/10.18041/entramado.2018v14n1.27124.

In this article, the Results, the Methodology, the Referential Framework of the research project titled Effect convergence, in Colombia, of the NCIF, in the banking establishments that issue securities are socialized. The analysis of the convergence of the Accounting and Financial Information Standards (NCIF) was done according to Law 1314 of 2009, regulated by Decree 2420 of 2015 and earlier; and with the instructions of the Financial Superintendence of Colombia (SFC). The purpose was to identify: a) the changes in the elements in the statement of financial position for the preparation of the Opening Financial Statements (ESFA), in the transition period, as of December 31, 2014; b) the behavior of other comprehensive income (ORI), in the periods 2015 and 2016, with the new model. The work incorporates the analysis of seven entities object of the study based on the financial information in the years 2013, 2014, 2015 and 2016. It is concluded that the variations were not as significant, while the ORI had an increase of 21.64 % in the periods 2015 and 2016.

CLASSIFICATION M4

Keywords : Convergence; banking establishments; issuers of securities; accounting and financial reporting standards; other comprehensive income.

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