Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia

merely governs professionals in accounting and finance departments of their respective entities. The fact is that it i also a process that involves all levels of management, and should generally commence from the highest levels of management, due to the importance and meaning of this project that af...

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Autores:
Tipo de recurso:
http://purl.org/coar/resource_type/c_6519
Fecha de publicación:
2013
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
OAI Identifier:
oai:repositorio.uptc.edu.co:001/10176
Acceso en línea:
https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167
https://repositorio.uptc.edu.co/handle/001/10176
Palabra clave:
convergence
SMEs
competitiveness
IFRS
management.
convergencia
PyMES
competitividad
NIIF
administración
Rights
License
Derechos de autor 2013 REVISTA DE INVESTIGACIÓN DESARROLLO E INNOVACIÓN