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Fundamentos Teóricos Del Modelo Contable Común Para Las Pymes De América Latina: Una Alternativa A La Regulación Contable Internacional Iasb

Author

Listed:
  • EUTIMIO MEJÍA SOTO
  • CARLOS ALBERTO MONTES SALAZAR
  • OMAR DE JESÚS MONTILLA GALVIS

Abstract

Se presentan una aproximación a los aspectos descriptivos de la regulación contable, los aspectos relevantes de la normalización internacional, los efectos de la regulación contable, las condiciones actuales del desarrollo económico-contable, la ubicación de la contabilidad en el campo del conocimiento y su función social y, finalmente, una propuesta para el desarrollo de la contabilidad al considerar distintos obstáculos en el proceso de armonización.

Suggested Citation

  • Eutimio Mejía Soto & Carlos Alberto Montes Salazar & Omar De Jesús Montilla Galvis, 2008. "Fundamentos Teóricos Del Modelo Contable Común Para Las Pymes De América Latina: Una Alternativa A La Regulación Contable Internacional Iasb," Estudios Gerenciales, Universidad Icesi, June.
    • Handle: RePEc:col:000129:005016
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    More about this item

    Keywords

    Pymes; modelo contable; regulación contable; Latinoamérica.;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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