Limitantes en la implementación de la NIIF para Pymes en Colombia

This review article focuses on finding the characteristics and limitations of the benefits of the implementation of international accounting standards within SMEs, based in turn on concepts of international accounting and its contribution to convergence in Spain ; raised various general aspects of great concern when facing rules for the first time, that seemed in unknown first but when we delve into the consequences we realize that it is actually more a matter of personal discipline of many accountants who that the rule can be complex; without saying that an appropriate level of demand is not required, the rules and their application wearing a lot of patience and dedication but the pace will get results and satisfactory progress and deserved for the accounting profession and organizations; This article then speaks some of those phenomena that may be occurring and achievements that will face them once can be overcome.

• Autores: Pérez Lotero, Yeison Andrés
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2015
• Institución: Universidad del Quindío
• Repositorio: Repositorio Universidad del Quindío
• Idioma: spa
• OAI Identifier: oai:bdigital.uniquindio.edu.co:001/1005
• Acceso en línea: https://bdigital.uniquindio.edu.co/handle/001/1005
• Palabra clave: Normas internacionales; convergencia
• Rights: openAccess
• License: Derechos Reservados - Universidad del Quindio, 2016