¿Para qué sirve? Objetivo Informe ROSC ¿ Qué es el informe ROSC? La contabilidad en Colombia frente a los estandares internacionales. Transcript of INFORME ROSC se le da en Colombia y en todos los países miembros de estos dos entes, de QUE ES EL INFORME ROSC? La nueva arquitectura financiera internacional: lecciones y experiencias de África y las cuestiones de presentación de informes son todavía factores de confusión. is known as the Report on Observance of Standards and Codes (ROSC).


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ROSC - [PPT Powerpoint]

SMEs make a great contribution to job creation, technological innovation and economic output both for developed and developing countries Chen, Besides, SMEs represent However, the IASB does not have any informe rosc para colombia with a SMEs background and the major comments about the new standard did not come from users.

Kaya and Koch study countries that have adopted IFRS for SMEs in and concluded that countries most likely to adopt IFRS for SMEs are those not capable of issuing their informe rosc para colombia set of financial accounting standards, those where full IFRS are applied for non-listed companies and those with a relatively low quality of governance institutions.

Another motivation is to highlight the factors that could influence the adoption of IFRS for SMEs at a country level and not just at a microeconomic level. We obtain information on the adoption status of each country from the IASB profile webpage for instance, if the country has or has not adopted IFRS for SMEs and which set of accounting standards are in use.


We study the following institutional factors: We could add more institutional factors, but as informe rosc para colombia out by Isidro, Nanda, and Wysockiadding more factors adds little incremental explanatory power.

We expected that countries are more likely to adopt IFRS for SMEs if they have a higher education level, have no national set of financial accounting standards for SMEs, are more familiar with the application of IASB standards, have a common law legal system, are subject to a foreign aid programme, have a lower quality of national financial accounting standards informe rosc para colombia have a weak relationship between accounting and taxation.

We also perform several robustness tests, for instance, measuring differently some of the independent variables. The main results indicate that a country is more likely to adopt IFRS for SMEs if it has no specific set of national financial accounting standards, if the legal system is common law and if it has more experience and familiarity with using IFRS.

  • Documents and Reports - Documents List | The World Bank
  • ROSC AS Documents -
  • International Institutions
  • Corporate Governance Country Assessment : Colombia

However, there is no evidence that the education level, foreign aid, quality of the national financial accounting standards and the relationship between accounting and taxation is related with the decision to adopt IFRS for SMEs. This study makes several contributions.

Another contribution is that we extend the results of Kaya and Kochregarding the year of study and the variables informe rosc para colombia.

Moreover, the study includes many developed and developing countries, with many similarities, compared to studying full Informe rosc para colombia, due to the type of companies small ones, preparing mainly individual financial statements, without complex transactions and organizational structures and non-listed.

Superintendencia Financiera de Colombia

Understanding whether institutional informe rosc para colombia are associated with the adoption of IFRS for SMEs is useful not only for researchers but also for accounting standards setters, governments, financial market regulators, investors, preparers, and most importantly, for the IASB, which can use our findings to promote more effectively the adoption of IFRS for SMEs, or even change the standard.

The remainder of the paper is organized as follows.

Section two presents a literature review and hypotheses. There is considerable heterogeneity in the estimated strength of human capital externalities across countries, which could be a reflection of country differences in educational quality.

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