Formular metodología para la implementación de la contabilidad en las pequeñas empresas colombianas de acuerdo con la Ley 1314 de 2009

The purpose of this monograph is provide a stool for small companies of Colombia according to Ley 1314 de 2009 for to application of accounting standards, through a descriptive methodology, because this document mentions the actual law to acquire an integral analysis of the company to determine all possible impacts which can have negative or positive. The negative are not know about standards and the weak economic capacity of the companies, because this application needs an investment. The positive impacts are the access to international markets and the standardization of the information, this is strength for to access others markets, it is important for to expand the competitive advantages and it is an option for to create new strategy alliances and to improve the financial results

• Autores: Álvarez Hernández, José Fernando; Herrera Rodríguez, Luis Esteban; López Duque, Claudia Milena
• Fecha de publicación: 2017
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/6996
• Acceso en línea: http://hdl.handle.net/10819/6996
• Palabra clave: Estados financieros; Mercados internacionales; Impactos negativos y positivos; International accounting standards board,; Financial statements; International markets; Negative and positive impacts; Empresas - Colombia; Normas internacionales de contabilidad; Normas contables; Microempresas
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia