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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Detalles Bibliográficos
Autores principales:	Flórez Reyes, Leidy Melina, Saucedo Giraldo, Viviana
Otros Autores:	Malpica Zapata, William Alexander
Formato:	Tesis y disertaciones (Maestría y/o Doctorado)
Lenguaje:	spa
Publicado:	Universidad Antonio Nariño 2023
Materias:	NIIF Políticas Contables Estados Financieros Competitividad 658 20.22 F634i IFRS Accounting Policies SMEs Financial Statements competitiveness
Acceso en línea:	http://repositorio.uan.edu.co/handle/123456789/8086
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

Descripción
Sumario:	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.