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 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

• Autores: Patiño Moreno, Viviana Andrea; Moreno Acevedo, Daniela
• Fecha de publicación: 2017
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5793
• Acceso en línea: http://hdl.handle.net/10819/5793
• Palabra clave: Sector textil; Informalidad; NIIF para pequeñas y medianas empresas (PYMES); Textile sector; Informality; IFRS for PYMEs; Microempresas; Industria textil - Colombia; Economía desleal; Normas internacionales de contabilidad; Estados financieros; Internacionalismo
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia