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...
- Autores:
-
Gómez Restrepo, Juan Guillermo
- Tipo de recurso:
- Fecha de publicación:
- 2016
- Institución:
- Universidad de San Buenaventura
- Repositorio:
- Repositorio USB
- Idioma:
- spa
- OAI Identifier:
- oai:bibliotecadigital.usb.edu.co:10819/3697
- Acceso en línea:
- http://hdl.handle.net/10819/3697
- Palabra clave:
- Política Contable
NIIF para pymes
Contabilidad financiera
Accountant policies
IFRS by SMEs
Financial accounting
Empresas - Colombia
Microempresas
Contabilidad internacional
Contabilidad - Colombia
Contabilidad - legislación
- Rights
- License
- Atribución-NoComercial-SinDerivadas 2.5 Colombia
| Summary: | 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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