Análisis contable de la implementación de la NIIF 9 sección 11 cuentas por cobrar en empresas PYMES

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Date
2020-05-21
Publisher
Universidad Antonio Nariño
Campus
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The article presented is intented to detail the way in wich SMEs companies should apply IFRS 9 – section 11 standard for the management of the accounts receivable ítem, since this account is relevant for organizations. Since it allows them to make order decisions financial; Methodologically, it is a review article, since the bibliographic exploration of the investigative tradition seeks to explain how IFRS 9 in its section 11 should be applied for the accounting treatment of the referred item.
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