Diseño de políticas contables del “sindicato unitario nacional de trabajadores” subdirectiva Boyacá
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Date
2022-05-25
Director(s)
Publisher
Universidad Antonio Nariño
Campus
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Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The present investigation is carried out with the purpose of elaborating a proposal for the design
of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will
serve as a guide for an adequate financial management of the organization and to achieve the
transition to the new IFRS regulations - SMEs in Colombia. For the development of the study, a
descriptive qualitative approach was used; starting with a diagnosis of the financial information
and its economic facts during a period to establish specific facts through a DOFA matrix, and then,
based on the International Financial Reporting Standards (IFRS for SMEs), the proposal for the
design is prepared. of an Accounting Policies Manual.
item.page.coverage.spatial
Tunja (Boyacá, Colombia)