Publicación: Importancia en la preparación y actualización del contador público frente a los nuevos estándares contables
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This article reflects the importance that a good preparation has for a public accountant, in which the universities play a principal roll together with the constant actualization of skills and other actors involved in the development of the new accounting standards. It also emphasize the responsibility that the accountant assumes during the performance of his/her job; the meaning of the IRFS and its adaptation process, highlighting it as a new accounting language, and its search for achieving the compromise between the countries and the unification of accounting standards in businesses, considering the implementation deadlines. Furthermore, this article stands out the difference between an IRFS trained professional and a non-trained one, considering the opportunities that this preparation carries for the public accountant like acquisition of knowledge in the new standards, credibility for his job, ease to develop his/her job. This document also presents the advantages that the IRFS involved accountants have such as: the contribution of new ideas, the importance that the accountant acquire in the businesses and before his clients, and the improvement of his income. In respect of the enterprises: the improvement of its financial information, the efficacy to make decisions, competitiveness, and better financial results. In the same way the investors and stockholders who know this standards can make the best decision about an invest opportunity.