Análisis de la metodología para la presentación de estados financieros: Aplicabilidad desde las Normas internacionales de información Financiera para pequeñas y medianas empresas
The purpose of the present investigation is to provide a relevant analysis of the methodology proposed by international financial reporting standards (IFRS) and what they will bring to small and medium-sized enterprises through the presentation and analysis of their financial statements. Informatio...
| Autor Principal: | Ramírez López, Astrid Maritza |
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| Otros Autores: | Londoño Aguirre, Daniel |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
Ramírez, A., Londoño, D. (2017). Análisis de la metodología para la presentación de estados financieros: Aplicabilidad desde las Normas internacionales de información Financiera para pequeñas y medianas empresas (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Bello. |
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| Sumario: |
The purpose of the present investigation is to provide a relevant analysis of the methodology proposed by international financial reporting standards (IFRS) and what they will bring to small and medium-sized enterprises through the presentation and analysis of their financial statements.
Information on accounting policies and their importance at the time of implementing the standards will be disclosed, as well as their contribution to construct financial statements with truthful and relevant information, as well as the influence of the fair value that, as a posterior measurement, A reality to the state of the company and the valuation of its assets, it gives solid information to the partners and a more secure decision making. |
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