Analizar la implementación de las NIIF para identificar cambios y comprensión de las actitudes empresariales en las pymes de la ciudad de Santa Marta
The purpose of this research is to determine the weaknesses and requirements of pymes in the city of Santa Marta, in order to determine the development and improve the implementation of international financial reporting standards (IFRS), this research will be carried out with a descriptive methodolo...
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| Main Author: | |
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| Other Authors: | |
| Format: | Versión final del autor, Versión aceptada para publicar |
| Language: | Español |
| Published: |
Universidad Antonio Nariño
2024
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| Subjects: | |
| Online Access: | https://repositorio.uan.edu.co/handle/123456789/10069 |
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| Summary: | The purpose of this research is to determine the weaknesses and requirements of pymes
in the city of Santa Marta, in order to determine the development and improve the
implementation of international financial reporting standards (IFRS), this research will be
carried out with a descriptive methodology and analytical to obtain a sample evaluating the
impact generated by developing the research represented by small and medium- sized
companies in the city.
This study was carried out using a descriptive research that allowed us to directly
determine the sources of impact of these, using a survey as a method for data collection, once
having information it was subjected to an analysis process and having previous information
it was applies an instrument to companies, this can give us evidence that a minimum number
is prepared for the implementation of IFRS.
To conclude that the implementation of this project allowed us to analyze the impact that
international standards have on small and medium- sized companies in the city, carrying out
a transition process to IFRS which is important to know so that other companies that should
soon do so.
This implementation has indication about the effects in which the process will be applied |
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