La relación costo – beneficio en la adopción de la Norma Internacional de Información Financiera para pequeñas y medianas Empresas en Colombia
Faced with the beginning of the IFRS for SMEs adapting process, applied to those enterprises who fit the Colombian legislation´s definition, it is convenient to wonder about his relevance, from the passive subject´s vision: The Colombians small and medium enterprises. To get a systemic analysis abou...
- Autores:
-
Bocanegra Arcila, Alexandra
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2014
- Institución:
- Universidad del Quindío
- Repositorio:
- Repositorio Universidad del Quindío
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uniquindio.edu.co:001/968
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/968
- Palabra clave:
- Relación-costo beneficio
Información financiera
Empresa
Colombia
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
Summary: | Faced with the beginning of the IFRS for SMEs adapting process, applied to those enterprises who fit the Colombian legislation´s definition, it is convenient to wonder about his relevance, from the passive subject´s vision: The Colombians small and medium enterprises. To get a systemic analysis about that issue, it considered factors like: International Standards objectives, Colombian legislation´s conditions and the Colombians SMEs typology, to finally find the connection between the assumptions International Standard profits and the enterprise’s real capabilities. |
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