Estudio sobre la importancia de las políticas contables en el cumplimiento del nuevo marco normativo de NIIF para PYMES en Colombia
The present article tries to take the reader to a theoretical and practical comprehension of the importance of the accountant policies under NIIF's new normative frame for SMEs in Colombia, according to the demanded in the law 1314 of 2009, who is in process of implementation. The successful pr...
| Autor Principal: | Gómez Restrepo, Juan Guillermo |
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| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/3697 |
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| Sumario: |
The present article tries to take the reader to a theoretical and practical comprehension of the importance of the accountant policies under NIIF's new normative frame for SMEs in Colombia, according to the demanded in the law 1314 of 2009, who is in process of implementation. The successful previous thing across a historical contextualization and of evolution of the regulation in Colombia and Latin America.
At the end of the article and as result there will be applied the criteria of politics developed in the text and they were applied in a study of case of a Colombian SME of the textile sector. |
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