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NIIF para las PYMES: ¿La solución al problema para la aplicación de la normativa internacional?
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27)
The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps ...