Publicación: Implementación sección 11 NIIF pymes en cooperativas de aporte y crédito, análisis de la cartera
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We seek to analyse how the implementation of the IFRS for SMEs was carried out in its current regulatory framework for the COOPDIACONIA cooperative, describing the parameters that were applied at the time the transition of the information in decree 2649 to the IFRS for SMEs occurred. The foregoing is done through a case study which evidences: the procedure, the methods that were applied in preparing the information, if it was adequate, reasonable and useful at the time of giving each user the sufficient basis for taking decisions, to know if their financial statements reflect the true economic situation in the measurement in the portfolio item in the cooperative and if it correctly meets the international standards of the IFRS for SMEs section 11, financial instruments as part of Group II.