Propuesta de implementación de las normas internacionales de información financiera para PYMES en la empresa centro de educación continua CEDUCONT CÍA. LTDA.

Due to the globalization process where every day companies worldwide develop and relate to each other, certain accounting standars have been adopted at an international level to regularize registration and presentation activities of financial statements. The response to this need is the implementati...

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Detalles Bibliográficos
Autor Principal: Catucuamba Andrango, María Verónica (author)
Outros autores: Iza Quinapallo, Lilia Cecilia (author)
Formato: bachelorThesis
Idioma:spa
Publicado: 2013
Subjects:
Acceso en liña:http://dspace.ups.edu.ec/handle/123456789/5863
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Descripción
Summary:Due to the globalization process where every day companies worldwide develop and relate to each other, certain accounting standars have been adopted at an international level to regularize registration and presentation activities of financial statements. The response to this need is the implementation of the International Financial Reporting Standards. The IFRS are the basic conceptual structure of international accounting that promotes the generation of relevant, reliable, understandable and consistent information.