Contaduría Pública · 2021
Implementación del lenguaje XBRL en las Pymes de Colombia
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Resumen
The importance of this research lies in the manifest difficulty on the part of Colombian entrepreneurs, in their process of convergence in the implementation of international accounting models, a situation accentuated by the constant changes in the economy, due to the inexperience of these leaders in this type of business. adoptions, and by the very idiosyncrasy of the Colombian in terms of the way in which compliance with the regulations is approached.