Level of preparation of medium-sized enterprises of industrial sector pereira - dosquebradas to adopt international accounting standards
DOI:
https://doi.org/10.22519/22157360.877Abstract
Descriptive research, in order to identify the readiness of medium-sized enterprises (SMEs) and industrial Pereira Dosquebradas to adopt international accounting standards (IAS). The study population comprised 17 SMEs, all existing companies forced to adopt IAS. Industrial SMEs Pereira and Dosquebradas are not prepared to take the law 1314 of 2009. The high ignorance of the NIC within companies, and the fact that those responsible for preparing the financial statements do not know the details of the issue, calls for immediate plan for dissemination and formal training for the areas involved.
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