bachelorThesis
Análisis de la aplicación de las NIIF en las PYMES de la ciudad de Cuenca: percepción, causas e impacto
Autor
Parra Urgilés, Diego Vinicio
Institución
Resumen
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.