Diseño de políticas contables del “sindicato unitario nacional de trabajadores” subdirectiva Boyacá

The present investigation is carried out with the purpose of elaborating a proposal for the design of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will serve as a guide for an adequate financial management of the organization and to achieve the trans...

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Detalles Bibliográficos
Autores principales:	Gamboa López, Wendy Estefany, Quintana Sandoval, Laura Marcela
Otros Autores:	Forero Mozo, Sandra Milena
Formato:	Trabajo de grado (Pregrado y/o Especialización)
Lenguaje:	spa
Publicado:	Universidad Antonio Nariño 2022
Materias:	Norma Internacional de Información Financiera para Pymes (NIIF para pymes) propuesta estándares internacionales políticas contables Manual International Financial Reporting Standard for SMEs (IFRS for SMEs) proposal international standards accounting policies
Acceso en línea:	http://repositorio.uan.edu.co/handle/123456789/6793
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

Descripción
Sumario:	The present investigation is carried out with the purpose of elaborating a proposal for the design of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will serve as a guide for an adequate financial management of the organization and to achieve the transition to the new IFRS regulations - SMEs in Colombia. For the development of the study, a descriptive qualitative approach was used; starting with a diagnosis of the financial information and its economic facts during a period to establish specific facts through a DOFA matrix, and then, based on the International Financial Reporting Standards (IFRS for SMEs), the proposal for the design is prepared. of an Accounting Policies Manual.