Alternativas de solución para un impacto positivo en la implementación de las Normas internacionales de información financiera (NIIF)
Colombia has for some years been in the process of implementing International Financial Reporting Standards (IFRS), in order to adapt to the international standards that govern financial information in the world and thus provide a language at the international level. Therefore, the different problem...
- Autores:
-
Correa Hernández, Ana Milena
Palacio Mejía, Laura Alexandra
Pérez Flórez, Viviana Andrea
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/4286
- Acceso en línea:
- http://hdl.handle.net/10819/4286
- Palabra clave:
- NIIF
Internacional
Alternativas
Solución
Impacto
International
IFRS
Alternatives
Solution
Impact
Normas internacionales de contabilidad
Microempresas
Contabilidad financiera
Normalización
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | Colombia has for some years been in the process of implementing International Financial Reporting Standards (IFRS), in order to adapt to the international standards that govern financial information in the world and thus provide a language at the international level. Therefore, the different problems presented by SMEs in the implementation of the rules were identified, in order to suggest possible alternatives or solution strategies for a positive impact on the application of IFRS in SMEs. The approach is qualitative, since from the documentary research allows us to acquire an initial knowledge about the main problems that SMEs present in the implementation of international financial reporting standards. It is exploratory, since it is a little studied subject, therefore, it allows us to obtain important bases for future investigations. The method to be applied for the development of the article is merely documentary, which, through the collection of information through books, magazines, pages and web documents, will to provide with the necessary information for the development of the theme. The development of the article was based on the main problems presented by companies in the application of IFRS and on the solution alternatives based on the cases of companies that have experienced crises. |
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