Análisis contable de la implementación de la NIIF 9 sección 11 cuentas por cobrar en empresas PYMES
The article presented is intented to detail the way in wich SMEs companies should apply IFRS 9 – section 11 standard for the management of the accounts receivable ítem, since this account is relevant for organizations. Since it allows them to make order decisions financial; Methodologically, it is a...
- Autores:
-
Salazar Romero, Brayan
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2020
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/1608
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/1608
- Palabra clave:
- Cuentas por cobrar, Instrumentos financieros, NIIF sección 11, Pymes
Accounts receivable, financial instruments, IFRS section 11, SMEs
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | The article presented is intented to detail the way in wich SMEs companies should apply IFRS 9 – section 11 standard for the management of the accounts receivable ítem, since this account is relevant for organizations. Since it allows them to make order decisions financial; Methodologically, it is a review article, since the bibliographic exploration of the investigative tradition seeks to explain how IFRS 9 in its section 11 should be applied for the accounting treatment of the referred item. |
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