Análisis contable de la implementación de la NIIF 9 sección 11 cuentas por cobrar en empresas PYMES

The article presented is intented to detail the way in wich SMEs companies should apply IFRS 9 – section 11 standard for the management of the accounts receivable ítem, since this account is relevant for organizations. Since it allows them to make order decisions financial; Methodologically, it is a...

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Bibliographic Details
Main Author:	Salazar Romero, Brayan
Other Authors:	Celis Parra, Ricardo Elias
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2021
Subjects:	Cuentas por cobrar, Instrumentos financieros, NIIF sección 11, Pymes Accounts receivable, financial instruments, IFRS section 11, SMEs
Online Access:	http://repositorio.uan.edu.co/handle/123456789/1608
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Summary:	The article presented is intented to detail the way in wich SMEs companies should apply IFRS 9 – section 11 standard for the management of the accounts receivable ítem, since this account is relevant for organizations. Since it allows them to make order decisions financial; Methodologically, it is a review article, since the bibliographic exploration of the investigative tradition seeks to explain how IFRS 9 in its section 11 should be applied for the accounting treatment of the referred item.