Resumo

GRAJALES-QUINTERO, Jhonny; CUEVAS-MEJIA, John Jairo  e  USME-SUAREZ, Wilson Alexis. Balance of publications on IFRS in two Colombian journals. Cuad. Contab. [online]. 2013, vol.14, n.spe36, pp.1183-1207. ISSN 0123-1472.

This review article is intended to provide an overview of the publications on the IFRS in the Revista Internacional Legis de Contabilidad y Auditoría and in the journal Cuadernos de Contabilidad, by the Pontifical Xavierian University in Bogotá. In this regard, the document is set as the first part of the balance of the publications on the IFRS in Colombia. The balance of the published literature on the subject may shed light on the adoption process itself and how this process has been analyzed by the academy and the accounting profession. This first part of the balance of the publications on the IFRS in Colombia is developed in light of the research project that frames this study. In further studies it is intended to result in the construction of the state of the art of studies on the IFRS in Colombia. The mentioned state of the art will include the whole country professional and academic journals, and the gray literature on the subject of the IFRS that has been published in Colombia.

Palavras-chave : Balance of publications; international accounting standardization; adoption of international standards; IFRS; Colombia; Periodicals-accounting; standardization; international accounting; regulatory and legal standards (Accounting); Colombia.

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