Evaluar el impacto de la NIC 16 en los estados financieros del año 2013 de la Compañia Steckerl Aceros SAS, Bogotá

Abstract

This research is carried out taking into account regulations that have governed on the financial information, from the uncertainty of the application of international standards, generate expectations of the accounting in Colombia and the benefits or difficulties that cause this convergence in the companies, will investigate the IAS 16 property, plant and equipment, studying the importance which take place in public accounting and observing the impact that in the companies.