Analysis of the perception in the implementation of IFRS in public accounting students
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Aguas González, María Alejandra
Maldonado Ibáñez, Daniela Patricia
Ruz Gómez, Alexander
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Ediciones Universidad Simón Bolívar
Resumen
Es de suma importancia para las empresas el proceso de globalización, que les permitirá finalmente darse a conocer a nivel mundial y así mismo expandir sus fronteras comerciales, de ahí que es necesario hablar el mismo idioma a nivel de hechos económicos para su posterior contabilización. La implementación de las NIIF proporciona herramientas para mejorar la organización de las empresas, ingresar a mercados globales entre otras ventajas. Las empresas pueden generar información de calidad al momento de presentar su información financiera que permitirá fomentar confianza y transparencia en los estados financieros, de ahí se deriva la importancia principal de estas normas. La presente investigación es catalogada como descriptiva, debido a que se investigó a un grupo de personas (Estudiantes) los cuales describieron las características resaltantes de una determinada situación o problema, considerando que los objetivos de la misma que ayudaron al análisis para el presente estudio; al mismo tiempo se tipifico como transversal. La población de esta investigación estará constituida por un grupo conformado por los Estudiantes de Contaduría Pública, Este grupo lo totalizan 150 personas.
It is of utmost importance for companies the process of globalization, which will allow them to finally become known worldwide and also expand their commercial borders, hence it is necessary to speak the same language at the level of economic facts for subsequent accounting. The implementation of the IFRS provides tools to improve the organization of companies, enter global markets among other advantages. Companies can generate quality information when presenting their financial information that will allow to foster trust and transparency in the financial statements, hence the main importance of these standards. The present investigation is cataloged as descriptive, due to the fact that a group of people was investigated (Students) who described the salient characteristics of a certain situation or problem, considering that the objectives of the same one that helped the analysis for the present study; at the same time, it is typified as transversal. The population of this research will be constituted by a group formed by the Public Accounting Students, This group totals 150 people.
It is of utmost importance for companies the process of globalization, which will allow them to finally become known worldwide and also expand their commercial borders, hence it is necessary to speak the same language at the level of economic facts for subsequent accounting. The implementation of the IFRS provides tools to improve the organization of companies, enter global markets among other advantages. Companies can generate quality information when presenting their financial information that will allow to foster trust and transparency in the financial statements, hence the main importance of these standards. The present investigation is cataloged as descriptive, due to the fact that a group of people was investigated (Students) who described the salient characteristics of a certain situation or problem, considering that the objectives of the same one that helped the analysis for the present study; at the same time, it is typified as transversal. The population of this research will be constituted by a group formed by the Public Accounting Students, This group totals 150 people.
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Perception, IFRS, Students, Percepción, NIIF, Estudiantes