Publicación: Implicaciones de las normas internacionales de información financiera -NIIF- en la cualificación del estudiante de contaduría pública
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In this document a systematic analysis is carried out strictly from a critical perspective to the implications of International Financial Reporting Standards (IFRS) on the qualification of the public accounting student. For this, it was necessary to carry out a documentary review focused on the three objectives that will give development to the present work, taking as reference the point of view of different authors, which finally allowed to give the conclusions associated to the determination of the subject in question, having Taking into account that the student must be the protagonist of their learning process and that they are in a continuous task of self-learning and it is necessary that they are interested in knowing and being attentive to the new updates and the new competences that they must develop when Face the new challenges of their labor field.