Análisis de la aplicación de las NIIF en las PYMES de la ciudad de Cuenca: percepción, causas e impacto

Abstract:

The application of the International Financial Reporting Standards (IFRS) has been a challenge for the business environment. Small and Medium Enterprises (SMEs) for their specific characteristics, have perceived the process from a particular viewpoint. This research details the perception of the SMEs from the point of view of the manager and the accountant after the issuance of the standard.

Año de publicación:

2016

Keywords:

• CONTABILIDAD FINANCIERA - NORMAS
• PEQUEÑA Y MEDIANA EMPRESA - CUENCA (AZUAY, ECUADOR)
• Administración financiera

Fuente:

rraae