Diseño de políticas contables del “sindicato unitario nacional de trabajadores” subdirectiva Boyacá

The present investigation is carried out with the purpose of elaborating a proposal for the design of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will serve as a guide for an adequate financial management of the organization and to achieve the transition to the new IFRS regulations - SMEs in Colombia. For the development of the study, a descriptive qualitative approach was used; starting with a diagnosis of the financial information and its economic facts during a period to establish specific facts through a DOFA matrix, and then, based on the International Financial Reporting Standards (IFRS for SMEs), the proposal for the design is prepared. of an Accounting Policies Manual.

• Autores: Gamboa López, Wendy Estefany; Quintana Sandoval, Laura Marcela
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2022
• Institución: Universidad Antonio Nariño
• Repositorio: Repositorio UAN
• Idioma: spa
• OAI Identifier: oai:repositorio.uan.edu.co:123456789/6793
• Acceso en línea: http://repositorio.uan.edu.co/handle/123456789/6793
• Palabra clave: Norma Internacional de Información Financiera para Pymes (NIIF para pymes); propuesta; estándares internacionales; políticas contables; Manual; International Financial Reporting Standard for SMEs (IFRS for SMEs); proposal; international standards; accounting policies; Manual
• Rights: openAccess
• License: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)