Importance of the intervention of the administration in the transition process to international financial reporting standards "IFRS" in the micro-enterprises in Sogamoso, Colombia

merely governs professionals in accounting and finance departments of their respective entities. The fact is that it i also a process that involves all levels of management, and should generally commence from the highest levels of management, due to the importance and meaning of this project that af...

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Bibliographic Details

Main Author:	Calixto, Derly Yasmin Pineda
Format:	Online
Language:	spa
Published:	Universidad Pedagógica y Tecnológica de Colombia 2013
Subjects:	convergence SMEs competitiveness IFRS management. convergencia PyMES competitividad NIIF administración
Online Access:	https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/2167