LA CONTABILIDAD SIMPLIFICADA EN EL PROCESO DE CONVERGENCIA CON ESTÁNDARES INTERNACIONALES DE INFORMACIÓN FINANCIERA
Abstract
The purpose of this paper is to present the summary and conclusions
of the research “Accounting Simplified: Model Accounting
and Financial Reporting for micro, small and medium enterprises
[SME] regulated by law 1314 of 2009, accounting standards convergence
globally accepted international “in harmony with the Final
Document of the Technical Board of Public Accountancy (CTCP)
entitled” Strategic Management Process Convergence of Accounting
Standards and Financial Reporting and Information Assurance with
international Standards “in order to specify the types of accounting
standards and financial reporting for micro, small and medium enterprises
in regard to the type of economic entity, its size, form of business
organization, industry, number of employees, amount of income
and interest inherent public.
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