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Medidas suavizantes y factores institucionales: una visión en las empresas sudamericanas
(Pontificia Universidad Católica del Perú, 2022-06-27)
In this article, we investigate the relationship between institutional, regulatory, regulatory and public-political aspects with earnings management in publicly traded companies in South American countries. We used a time ...
Estudio de la regulación contable para pymes en Colombia: Una mirada desde las problemáticas en el contexto latinoamericano
(Pontificia Universidad Católica del Perú, 2023-09-08)
This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as ...
Implementación de la NIC 41 (Agricultura): El caso de una empresa MYPE peruana
(Pontificia Universidad Católica del Perú, 2023-03-27)
The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more ...
Contribución de las normas legales en la adopción por primera vez de las NIIF en la preparación y presentación de la información financiera de las empresas peruanas
(Pontificia Universidad Católica del Perú, 2022-11-14)
The accounting harmonization process initiated in the last decades of the 20th century caused several countries to dispense with the application of their accounting standards in the preparation of financial information, ...