Integrated Application of IAS 38 and IAS 39 in the recognition and subsequent Measurement of intangibles for SMEs in Colombia
International Accounting Standards (IAS) 38 and 39 are fundamental for the recognition and measurement of intangible assets and financial instruments, respectively. However, there is a gap in specific guidance for their integrated application in Colombian MSMEs, which creates accounting and financia...
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| Hovedforfatter: | |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Fundación de Estudios Superiores Comfanorte
2025-01-01
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| Serier: | Mundo Fesc |
| Fag: | |
| Online adgang: | https://www.fesc.edu.co/Revistas/OJS/index.php/mundofesc/article/view/1832 |
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