Analizar la implementación de las NIIF para identificar cambios y comprensión de las actitudes empresariales en las pymes de la ciudad de Santa Marta

The purpose of this research is to determine the weaknesses and requirements of pymes in the city of Santa Marta, in order to determine the development and improve the implementation of international financial reporting standards (IFRS), this research will be carried out with a descriptive methodology and analytical to obtain a sample evaluating the impact generated by developing the research represented by small and medium- sized companies in the city. This study was carried out using a descriptive research that allowed us to directly determine the sources of impact of these, using a survey as a method for data collection, once having information it was subjected to an analysis process and having previous information it was applies an instrument to companies, this can give us evidence that a minimum number is prepared for the implementation of IFRS. To conclude that the implementation of this project allowed us to analyze the impact that international standards have on small and medium- sized companies in the city, carrying out a transition process to IFRS which is important to know so that other companies that should soon do so. This implementation has indication about the effects in which the process will be applied

• Autores: Navarro Padilla, Leidi María
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2024
• Institución: Universidad Antonio Nariño
• Repositorio: Repositorio UAN
• Idioma: spa
• OAI Identifier: oai:repositorio.uan.edu.co:123456789/10069
• Acceso en línea: https://repositorio.uan.edu.co/handle/123456789/10069
• Palabra clave: normas internacionales, información, empresas; Iternational standards, information, companies
• Rights: openAccess
• License: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)