Conocimientos en NIF para pymes y beneficios de su implementación en los trabajadores de estudios contables, Iquitos, 2020

• Autor: Talledo Lovera, Paola
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8598
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8598
• Nivel de acceso: acceso abierto
• Materia: Normas de contabilidad; Conocimiento; Empresas pequeñas y medianas; Eficiencia organizacional; https://purl.org/pe-repo/ocde/ford#5.02.04

The opening of markets with globalization and the dynamism of current times imply that companies have timely and reasonable information that contributes to achieving success and in this scenario, accounting service providers play a fundamental role in the quality of companies That is why this study identifies the level of knowledge in IFRS for SMEs and the benefits that its implementation provides in companies from the perspective of accounting study workers in the city of Iquitos, developing a quantitative research descriptive and non-experimental cross-sectional design, having as study population 50 collaborators who work in accounting studies, coming to identify that the level of knowledge in IFRS for SMEs is low, since a significant number of these indicate that they do not know or do not know daily applies this rule in their daily work, identifying on average that the questions is 71% were answered negatively or incorrectly, in the same way it was possible to identify that the perception shown by this group of workers is that they identify the presence of positive benefits for companies with the implementation of IFRS for SMEs, every time that 100% of questions were answered in a majority positive way.