Algunos aspectos críticos sobre el proceso de convergencia a normas internacionales de información financiera [NIIF] para pymes en Colombia

The objective of this work is to elucidate some critical aspects that have been evidenced by the process of convergence to international financial reporting standards [IFRS] for SMEs in Colombia, taking into account as a frame of reference Law 1314 2009 and its regulatory decrees. as an object of re...