Methodology to determine the evolution of the implementation process of the International Financial Reporting Standards: the case of the small and medium businesses of Bogotá

In the midst of an opening economic politics, trade treaties and foreign investment, new changes have emerged in which accounting rules are included, the financial information and the assurance of the information, who now accept the International Financial Reporting Standards. Recognizing the import...

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Detalles Bibliográficos
Autores Principales: Escobar Ávila, María Elena, Alba Cabañas, Marisleidy
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Facultad de Contaduría Pública 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/contad/article/view/6635