Publicación:

Desafíos del proceso de convergencia hacia las NIIF para los contadores públicos de las pymes del municipio de Saravena

Resumen

This document is made with the purpose to meet the challenges for public accountants of the “PYMES” (small and medium companies) from Saravena town, in the convergence process and subsequent implementation of the “NIIF” for the “Pymes”, for this it must be consulted about the existing regulations that have to do with the subject. It will be investigated about the possible challenges that these professionals will have at the time they start with the convergence process and subsequent implementation. It is considered that the international regulations of financial information and the assurance of the information, require suitable professionals who are ready and committed with their profession to confront the demands that at the present the economy globalization requires, and because of the international regulation complexity, it is required to meet the knowledge degree that the accountants handle so far, the type of training that they have achieved and the outline expectations, to bring this important process to a good fruition.