La propiedad planta y equipo bajo Normas Internacionales un gran cambio en Colombia

This test is carried out to know the effects and impacts on Colombian companies, which many already implemented this standard but there are still many medium-sized companies that have not yet taken advantage of this transition and adoption for the first time of the IFRS standards emphasizing the IAS 16. Since the implementation of IFRS brings significant changes in the preparation of financial information, making it easier for companies and investors to compare the financial status nationally and internationally. It is also important to show the classification of assets as there are different standards such as IAS 41, IAS 40, IFRS 6, IFRS 5, IAS 2 etc. Taking into account that this complies with the asset conditions as stated in the Conceptual Framework and can be measured reliably and with the application of the recognition and depreciation methods that best fit. For these to show economic reality.