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    ¿Qué determinantes han hecho que las PYMES del sector manufacturero de actividad textil, no realicen la implementación de las NIIF?

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    Date

    2016

    Author

    Cárdenas Leal, Angie Nathalia
    González Torres, Eberto

    Director de tesis

    Infante Sánchez, Elena Del Pilar

    Citación

           
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    TY - GEN T1 - ¿Qué determinantes han hecho que las PYMES del sector manufacturero de actividad textil, no realicen la implementación de las NIIF? AU - Cárdenas Leal, Angie Nathalia AU - González Torres, Eberto Y1 - 2016 UR - http://hdl.handle.net/11396/4195 AB - Colombian companies that are categorized as Pymes companies are going through a process of adoption of new financial reporting standards which seek that Colombia becomes a more competitive country not only locally but also internationally, but to achieve this the owners of these companies are aware that change is necessary and if it is not performed their medium or small companies will have to disappear because all companies at the end of 2016 must be adapted to these standards. Many of these companies did not take the changes required positively by the new standard, and are currently undergoing a process of multiple decisions which conclude on whether the company is economically capable of going through this process, since the implementation of these brings investments of money, one of the major concerns in the process of adoption of IFRS by companies are all those textile companies which have great potential but the delay in its adoption is placing at risk many of these companies. ER - @misc{11396_4195, author = {Cárdenas Leal Angie Nathalia and González Torres Eberto}, title = {¿Qué determinantes han hecho que las PYMES del sector manufacturero de actividad textil, no realicen la implementación de las NIIF?}, year = {2016}, abstract = {Colombian companies that are categorized as Pymes companies are going through a process of adoption of new financial reporting standards which seek that Colombia becomes a more competitive country not only locally but also internationally, but to achieve this the owners of these companies are aware that change is necessary and if it is not performed their medium or small companies will have to disappear because all companies at the end of 2016 must be adapted to these standards. Many of these companies did not take the changes required positively by the new standard, and are currently undergoing a process of multiple decisions which conclude on whether the company is economically capable of going through this process, since the implementation of these brings investments of money, one of the major concerns in the process of adoption of IFRS by companies are all those textile companies which have great potential but the delay in its adoption is placing at risk many of these companies.}, url = {http://hdl.handle.net/11396/4195} }RT Generic T1 ¿Qué determinantes han hecho que las PYMES del sector manufacturero de actividad textil, no realicen la implementación de las NIIF? YR 2016 LK http://hdl.handle.net/11396/4195 AB Colombian companies that are categorized as Pymes companies are going through a process of adoption of new financial reporting standards which seek that Colombia becomes a more competitive country not only locally but also internationally, but to achieve this the owners of these companies are aware that change is necessary and if it is not performed their medium or small companies will have to disappear because all companies at the end of 2016 must be adapted to these standards. Many of these companies did not take the changes required positively by the new standard, and are currently undergoing a process of multiple decisions which conclude on whether the company is economically capable of going through this process, since the implementation of these brings investments of money, one of the major concerns in the process of adoption of IFRS by companies are all those textile companies which have great potential but the delay in its adoption is placing at risk many of these companies. OL Spanish (121)
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    Palabras clave

    PYMES
    Crecimiento del mercado
    Normas Internacionales de Información Financiera (NIIF)
    Normas Internacionales de Información Financiera
    Industria textil - Colombia
    Industrias manufactureras - Colombia
    Pequeña y mediana empresa
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    Abstract

    Las compañías Colombianas que se encuentran categorizadas como compañías Pymes, están pasando por un proceso de adopción de unas nuevas normas de información financiera las cuales buscan que Colombia se convierta en un país mucho más competitivo no solo a nivel local si no a nivel internacional, pero para lograr esto los dueños de estas compañías deben ser conscientes de que el cambio es necesario y si no se realiza sus medianas o pequeñas empresas van a tener que desaparecer; ya que todas las compañías al finalizar el 2016 tienen que estar adaptando estas normas. Muchas de estas compañías no tomaron de forma positiva estos cambios que exige la nueva norma, y actualmente están pasando por un proceso de múltiples decisiones las cuales concluirán en sí la compañía es capaz económicamente de pasar por este proceso, pues la implementación de estas trae consigo la inversión de dinero, una de las grandes preocupaciones en este proceso de adopción de las NIIF por parte de las compañías son todas aquellas compañías textiles las cuales tienen un gran potencial pero la demora en su adopción está colocando en riesgo varias de estas compañías.

    Abstract

    Colombian companies that are categorized as Pymes companies are going through a process of adoption of new financial reporting standards which seek that Colombia becomes a more competitive country not only locally but also internationally, but to achieve this the owners of these companies are aware that change is necessary and if it is not performed their medium or small companies will have to disappear because all companies at the end of 2016 must be adapted to these standards. Many of these companies did not take the changes required positively by the new standard, and are currently undergoing a process of multiple decisions which conclude on whether the company is economically capable of going through this process, since the implementation of these brings investments of money, one of the major concerns in the process of adoption of IFRS by companies are all those textile companies which have great potential but the delay in its adoption is placing at risk many of these companies.
    URI
    http://hdl.handle.net/11396/4195
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