Publicación:

Nivel de implementación de las NIIF en las funerarias de Villavicencio

Resumen

This article identifies and analyzes the level of implementation of International Financial Reporting Standards IFRS for SMEs funeral in the city of Villavicencio. To achieve this purpose a systematic analysis of literature will be developed by a study of qualitative and quantitative approach, supported by research descriptive, taken as a population to 6 funeral SMEs was developed, using the instrument for collecting information manager of accounting department of the company. The findings allow to highlight the low level of compliance with regulations on adoption of IFRS by the funeral of Villavicencio, although there is a good general perception the international standard; which results with recommendations that make viable the implementation of IFRS in the study population were made.