Columbian standards setter, Consejo Técnico de
la Contaduría Pública de Colombia, has published a proposal paper
on the timeline towards the Colombian convergence with IFRS.
The document proposes the earliest voluntary
adoption of IFRS at the end of 2014 for public interest companies
and large and medium companies without public accountability.
The proposal paper also seeks comment on any
foreseeable interpretation issues that might arise in the
convergence process and what level of guidance is necessary for
companies.
The consultation is open for comment until end
of March 2012.
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