Contaduría Pública · 2026

Tratamiento contable de costos y gastos bajo NIIF para PYMES e incidencia en la toma de decisiones gerenciales

Resumen

This article analyzes the accounting treatment of costs and expenses under IFRS for SMEs and its impact on managerial decision-making. The research was conducted using a qualitative, documentary approach based on a review of academic literature and accounting standards published between 2015 and 2025, including studies from various Latin American countries.

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