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Un repaso de los principales aspectos de la NIIF para las PyMEs y su estado de adopción en países de América Latina y Europa

Author

Listed:
  • Rondi, Gustavo R.
  • de Vega, Raúl Ernesto
  • Casal, María del Carmen
  • Galante, Marcelo Javier
  • Gómez, Melisa

Abstract

En este trabajo presentaremos los principales aspectos de las NIIF para las PyMEs, incluyendo las principales diferencias con los criterios de las resoluciones técnicas de la FACPCE, haremos referencia a las cuestiones a ser tenidas en cuenta en el ejercicio en que se decida aplicar la NIIF para las PyMEs por primera vez y nos referimos al estado de proceso de adopción de la misma en países de América Latina.

Suggested Citation

  • Rondi, Gustavo R. & de Vega, Raúl Ernesto & Casal, María del Carmen & Galante, Marcelo Javier & Gómez, Melisa, 2014. "Un repaso de los principales aspectos de la NIIF para las PyMEs y su estado de adopción en países de América Latina y Europa," Nülan. Deposited Documents 1969, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:1969
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