Las NIIF en la Economía Naranja: artes escénicas, vestuario y escenografía

Abstract

This document exposes the research work carried out on IFRS and the Orange Economy, from the critical analysis on the consolidation of performing arts groups in Colombia, proposed by the government as another engine for the current national economic development, so that challenges arise from accounting science, which implies, the adoption of the International Financial Reporting Standards (IFRS) in the creative and cultural industry, and which in particular refers to costumes and scenery. In fact, the importance of the study is that it is unavoidable to operate clearly on the treatment of financial information, in all types of organizations, which, in the particular case of costumes and scenery are of special importance in the performing arts businesses and, there is no precision about its treatment. The recognitions of these two components generate inaccuracies, which are undoubtedly relevant in performing arts companies, and yet they embody significant disbursements for their development. Hence, the need for a precise vision for financial recognition of costumes and scenery, essential in the implementation of the show, which must be evidenced in application of IFRS and, in particular, in International Accounting Standards (IAS) : IAS 2, IAS 16 and IAS38.