Análisis de aplicación de NIIF en PYMES del sector textil : los obstáculos que carga la informalidad
The application of International Financial Reporting Standards – IFRS is being implemented in our country. The textile sector participates in the capital markets, giving the country a wide recognition at an international level; although it is one of the most influential sectors in the country's...
| Autor Principal: | Patiño Moreno, Viviana Andrea |
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| Otros Autores: | Moreno Acevedo, Daniela |
| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2018
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| Materias: | |
| Acceso en línea: |
Moreno, & Patiño, (2017). Análisis de Aplicación de NIFF en PYMES del Sector Textil: los Obstáculos que carga la Informalidad. (Trabajo de grado Contaduría Pública). Universidad de San Buenaventura Colombia, Facultad de Ciencias Empresariales, Medellín |
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| Sumario: |
The application of International Financial Reporting Standards – IFRS is being implemented in our country. The textile sector participates in the capital markets, giving the country a wide recognition at an international level; although it is one of the most influential sectors in the country's economy, it has a large percentage of informality, smuggling and unhealthy competition, which prevent most companies in the sector from having defined internationalization processes, since they do not have its accounting process adapted to international standards. These standards seek to implement a common language for all companies so that their financial statements can be interpreted by any investor and at the same time reflect the real situation of the economic brand.The results show that companies in the textile sector must improve the quality of their accounting information, based on the implementation of IFRS, leaving aside the prejudices that prevented them from emerging afloat from informality |
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