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La sección 28 de la NIIF para Pymes, beneficios a empleados a largo plazo y las implicaciones sobre la ratio de rentabilidad
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bermúdez, Adriana |
| Copyright Year | 2018 |
| Abstract | The purpose of this report is to present section 28 of the IFRS 28 from SMEs, benefits to longer-term employees; their application is SMEs and the financial indicator of profitability, taking into account lack of understanding of the standard in these companies, thus generating failures in the presentation of the financial statements under the principles of this. For this purpose, the method is used qualitative research, by means of data collection, taking into account that under the International standards in accounting matters the Colombian SMEs face a challenge, which will allow them in some way the registration and Efficient presentation of the financial activities of the company, therefore, the accounting records must fulfil certain parameters as in the case of IFRS 28. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://repository.unimilitar.edu.co/bitstream/handle/10654/21010/HernandezBermudezAdriana2018.pdf?isAllowed=y&sequence=2 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |