Design of Learning Units in the Teaching of Accounting from the optics of International Financial Reporting Standards (IFRS / IAS)

  • John Johver Moreno Hernández Universidad Cooperativa de Colombia
  • Mario Heimer Flórez Guzmán Universidad Cooperativa de Colombia
  • Martha Lucía Quitián Díaz Universidad Cooperativa de Colombia
  • Ludivia Hernández Aros Universidad Cooperativa de Colombia
  • Laura Constanza Gallego Cossio Universidad Cooperativa de Colombia
DOI: https://doi.org/10.56241/asf.v2n4.62
Keywords: IFRS, PGCA, Didactic Unit, teaching-Learning, Financial Report, PYMES, Competitiveness, education.

Abstract

This paper intends to show a proposal for the design of teaching units in accounting education from the perspective of the International Accounting Standards (IAS) directed to students at the University Cooperativa of Colombia, Ibague sectional; with the aim that acquire knowledge from which to address the real sector.

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Published
2016-07-01
How to Cite
Moreno Hernández, J. J., Flórez Guzmán, M. H., Quitián Díaz, M. L., Hernández Aros, L., & Gallego Cossio, L. C. (2016). Design of Learning Units in the Teaching of Accounting from the optics of International Financial Reporting Standards (IFRS / IAS). Colombian Journal of Accounting - ASFACOP, 2(4), 91-107. https://doi.org/10.56241/asf.v2n4.62
Issue
Vol. 2 No. 4 (2014): Colombian Journal of Accounting
Section
Articles
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