Abstract

MAYORGA, Ximena Sánchez; ALVAREZ, Bibiana Rendón  and  OROZCO, Edilberto Montaño. Characterization of the normative technical accounting and financial frameworks of commercial companies, in Santiago de Cali, on December 31, 2016. Entramado [online]. 2019, vol.15, n.1, pp.138-150. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.5367.

The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1 314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises

JEL Classification: M100, M400, M410, M480

Keywords : Company classification; employability application groups; normative technical accounting frameworks; survival rate..

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