NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to...
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| Format: | Others |
| Language: | Español |
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Pontificia Universidad Católica del Perú
2014
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| Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/8449/8785 http://repositorio.pucp.edu.pe/index/handle/123456789/114789 |