Resumen

AYALA DE LA ROSA, Diana María; FIGUEROA FONSECA, Diana Marcela  y  SALCEDO MOJICA, Jesús. Systematization of Experiences of some Private Universities of Bogota on their Implementation Process of International Financial Reporting Standards. Rev. Cient. Gen. José María Córdova [online]. 2017, vol.15, n.20, pp.291-307. ISSN 1900-6586.  https://doi.org/10.21830/19006586.184.

Higher Education Institutions are non-for profit organizations of critical importance for the global development, however there is little empirical evidence about their accounting rules. In that sense, this article presents a systematization of the experience of 17 private universities in Bogotá implementation process of International Financial Reporting Standards - IFRS. This research is exploratory and is organized as follows: In the first section, there is a theoretical framework followed by a description of the methodological aspects. The results are in the third section, where it´s important to highlight the profound effect that the IFRS implementation process has had on private universities, because it has cause to reflect on the need for a transparent financial report to the society, that didn´t exist under the local regulations.

Palabras clave : IFRS Implementation; International Financial Reporting Standards; Higher Education Institutions.

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