Implementación y efectos en la información financiera de la IPS Vida Ser por la adopción del marco normativo NIIF Pymes

Currently, globalization has had a significant impact on the financial reality of companies, demanding competitiveness, and confidence in their operations. To grant these characteristics to the accounting information, the implementation of the International Financial Reporting Standards (IFRS) is cu...

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Bibliographic Details
Main Authors:	Flórez Reyes, Leidy Melina, Saucedo Giraldo, Viviana
Other Authors:	Malpica Zapata, William Alexander
Format:	Tesis y disertaciones (Maestría y/o Doctorado)
Language:	spa
Published:	Universidad Antonio Nariño 2023
Subjects:	NIIF Políticas Contables Estados Financieros Competitividad 658 20.22 F634i IFRS Accounting Policies SMEs Financial Statements competitiveness
Online Access:	http://repositorio.uan.edu.co/handle/123456789/8086
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Summary:	Currently, globalization has had a significant impact on the financial reality of companies, demanding competitiveness, and confidence in their operations. To grant these characteristics to the accounting information, the implementation of the International Financial Reporting Standards (IFRS) is currently required. In the case of the SME IPS Vida Ser EU, an implementation of the IFRS standards was conducted and said process was documented in three phases, one of diagnosis, the next of implementation and the final one corresponding to the evaluation of the impact.