Download or read book IFRS NIIF para el sector solidario Aplicadas a las PYME written by Hernán Cardozo Cuenca and published by Ecoe Ediciones. This book was released on 2014-01-01 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reseña: Este libro brinda, de manera didáctica y sencilla, los registros contables que deben realizar las entidades del sector de la Economía Solidaria en la aplicación de las NIIF para las PYMES (IFRS for SMEs) correspondientes al segundo grupo. Incluye un modelo estándar del Catálogo de Cuentas exclusivamente para este sector, conservando la estructura diseñada por la Supersolidaria con base en el anterior Plan Único de Cuentas aplicación de los procedimientos e instrucciones fijadas en la Circular Básica Contable y Financiera). Se ilustra, con ejercicios prácticos, el proceso de implementación para establecer el Balance inicial de apertura, en el año de transición durante el 2015, así como el cierre de operaciones del mismo año, con el propósito de establecer el comparativo al terminar el primer año de la implementación (2016). Para qué fue escrito el libro El libro ilustra la manera como se hace la aplicación de las NIIF para Pymes y el aseguramiento de la información. El mismo está compuesto por cuatro capítulos organizados en forma sistemática conservando el orden en la presentación del Estado de Situación Financiera de la entidad solidaria en busca de una facilidad de ubicación de las operaciones económicas, su forma de medición, evaluación y registro. A quién está dirigida la obra Está dirigida a los órganos de administración y personal operativo de las entidades que componen el sector solidario, como son las cooperativas, los fondos de empleados y las asociaciones mutualistas, igualmente para estudiantes de profesiones contables, económicas y administrativas.

Download or read book IFRS NIIF para pymes written by Mantilla B Samuel Alberto and published by Ecoe Ediciones. This book was released on 2019-01-01 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book NIIF Para PYMES written by Aida Lozada Rivera and published by . This book was released on 2014 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanish Abstract: En el 2009 la Junta de Normas de Contabilidad Internacional, (IASB) (por sus siglas en inglés) emitió las NIIF para las pequeñas y medianas empresas (PYMES). De acuerdo con la firma Deloitte (2012), más del 50% de las compañías de Global Fortune 500 usan las NIIF para la divulgación de información financiera. La IASB estima que el 95% de las empresas en el mundo son PYMES. Consciente de las necesidades de divulgación de éstas, la Junta les ha creado unas reglas menos complicadas. Las NIIF dirigidas a las PYMES representan una simple opción en comparación con las NIIF emitidas a empresas multinacionales y públicas, (EM). La literatura actual muestra estudios relacionados a la adopción de las NIIF para PYMES en EE.UU y en países que actualmente están en proceso de adoptar éstas. Es pertinente estudiar la utilidad de estas normas. Para contribuir a la literatura, además de estudiar el trasfondo, se presenta un análisis comparativo sobre si los países que usan las NIIF para empresas públicas también han adoptado las NIIF para PYMES. Una comparación entre las NIIF para EM y las NIIF para PYMES es relevante con relación a la complejidad de áreas que han sido excluidas de esta última. El estudio sugiere ideas para futuras investigaciones académicas en el área de contabilidad.English Abstract: In 2009 the International Accounting Standards Board (IASB) issued IFRS for small and medium enterprises (SMEs). According to Deloitte (2012), more than 50% of Fortune Global 500 companies use IFRS for financial disclosure. The IASB believes that 95% of companies in the world are SME's. Aware of the need to disclose this, the Board had created less complicated rules. IFRS for SMEs represent a simple choice compared to IFRS issued to multinational and public companies. Current literature shows studies related to the adoption of IFRS for SMEs in the US and in countries that are currently in the process of adopting them. It is pertinent to study the usefulness of these rules. To contribute to the literature, in addition to studying the background, the article presents a comparative analysis of countries that use IFRS for public companies and their adoption status of IFRS for SMEs. A comparison of IFRS for Multinational Enterprises and the IFRS for PYMES is relevant in relation to the complexity of issues that have been excluded from the latter. The study suggests ideas for future academic research in the area of accounting.

Download or read book Norma internaci nal de informacion financiera para peque as y medianas entidades NIIF para las PYMES written by and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Artificial Intelligence Computer and Software Engineering Advances written by Miguel Botto-Tobar and published by Springer Nature. This book was released on 2021-04-20 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the XV Multidisciplinary International Congress on Science and Technology (CIT 2020), held in Quito, Ecuador, on 26–30 October 2020, proudly organized by Universidad de las Fuerzas Armadas ESPE in collaboration with GDEON. CIT is an international event with a multidisciplinary approach that promotes the dissemination of advances in Science and Technology research through the presentation of keynote conferences. In CIT, theoretical, technical, or application works that are research products are presented to discuss and debate ideas, experiences, and challenges. Presenting high-quality, peer-reviewed papers, the book discusses the following topics: Artificial Intelligence Computational Modeling Data Communications Defense Engineering Innovation, Technology, and Society Managing Technology & Sustained Innovation, and Business Development Modern Vehicle Technology Security and Cryptography Software Engineering

Download or read book Externalities and Macroprudential Policy written by Mr.Gianni De Nicolo and published by International Monetary Fund. This book was released on 2012-06-07 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note overviews macroprudential policy options that have been proposed to address the systemic risks experienced during the recent financial crisis. It contributes to the policy debate by providing a taxonomy of macroprudential policies in terms of the specific negative externalities in the financial system that these policies are meant to address, and discusses their interrelations and some key implementation issues.

Download or read book Effective Date of IFRS 15 written by and published by . This book was released on 2015 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contemporary Entrepreneurship Issues In International Business written by Pavlina Jasovska and published by World Scientific. This book was released on 2021-03-10 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been significant interest in role of entrepreneurs and entrepreneurial activities in driving global economic growth and also in responding to changing social and environmental conditions that are affecting societies globally. The identification and capture of international opportunities itself represent an act of entrepreneurship by disrupting and making markets in foreign countries. Historically, international entrepreneurship literature has focused on the rapid and early internationalization of new ventures and start-ups. Yet, an increasing number of multinational enterprises (MNEs) are encouraging and developing corporate intrapreneurship, where managers promote innovation in products and processes. Moreover, we have witnessed entrepreneurs and their start-ups' activities solving social, cultural, and environmental challenges in foreign markets.This dedicated volume discusses these contemporary and emerging issues of entrepreneurship in International Business and is an essential read for entrepreneurs and researchers.

Download or read book Storytellingintheglobalage thereisnoplanetb written by Boje David M and published by World Scientific. This book was released on 2019-06-17 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can the fall of globalization told through true storytelling save humanity from its own extinction? The Sixth Extinction has begun and there is no Planet B. To prevent further damage to the earth's ecosystem, this book proposes a new 'Globalization Praxis' that focuses on nine planetary boundaries. This praxis is called 'true storytelling'. True storytelling is an ethical praxis, a methodology, and an antenarrative process of strategy.Storytelling in the Global Age provides a new approach while uncovering ten myths of globalization. Each myth explores three storytelling layers, which are: narrative-counternarrative, Indigenous Ways of Knowing (IWOK) living story, and antenarrative layers beneath. This book is useful for professionals and students within this field.

Download or read book Culture and Tourism in a Smart Globalized and Sustainable World written by Vicky Katsoni and published by Springer Nature. This book was released on 2021-06-21 with total page 771 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers the proceedings of the 7th International Conference, with the theme “Culture and Tourism in a Smart, Globalized and Sustainable World,” held on Hydra Island, Greece, on June 17–19, 2020, published with the support of the International Association of Cultural and Digital Tourism. Highlighting the contributions made by numerous writers to the advancement of tourism research, this book presents a critical academic discourse on sustainable practices in the smart tourism context, improving readers’ understanding of, and stimulating future debates in, this critical area. In addition to the knowledge economy and the concept of smart destinations, the book addresses new modes of tourism management and development, as well as emerging technologies, including location-based services, the Internet of things, smart cities, mobile services, gamification, digital collections and the virtual visitor, social media, social networking, and augmented reality.

Download or read book Asian Competitors Marketing For Competitiveness In The Age Of Digital Consumers written by Kotler Philip and published by World Scientific. This book was released on 2019-03-15 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's dynamic and uncertain environment has contributed to the changing nature of markets. In order for companies to keep up, they will need to embark on new wave marketing to ride the wave of opportunities provided by the changes in the environment, such as the digital revolution.This is critical all over the world, but none more so than in Asia. Asia is not only the world's biggest market, but also the fastest growing. It is therefore essential for marketers to understand the dynamics of Asian companies and what they have to offer to the wider world. This book analyzes competitive companies from 18 Asian countries that have successfully practiced new wave marketing and in so doing, provide invaluable lessons that others may find useful. Comprehensive case studies are used not only to describe how some of Asia's best companies compete, but also to analyze the concepts of new wave marketing their actions are based on. This book is unique in its depth and breadth of cases, from companies in the ASEAN region to North-east Asia, including Mongolia and SAARC.The authors of this book, Professor Philip Kotler, arguably the Father of Modern Marketing, Hermawan Kartajaya from Indonesia, and Hooi Den Huan from Singapore, are all experts in their field and have previously produced other bestsellers. This book, with its focus on real life examples of competitive Asian companies in the age of digitalization, complements the principles and theoretical frameworks of new wave marketing that are detailed in its sister book, Marketing for Competitiveness. Together, these books provide a comprehensive picture of the changing Asian marketing landscape.

Download or read book Entrepreneurship In The Gulf Cooperation Council Region Evolution And Future Perspectives written by Leo-paul Dana and published by World Scientific. This book was released on 2021-01-19 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at the current state of entrepreneurship development in the Gulf Cooperation Council (GCC) region, consisting of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. It is a comprehensive state-of-the-art coverage of entrepreneurship and small business management issues, supported with theoretical discussion and empirical evidence. The book covers current processes in each country, paving the ways for potential investors, researchers, academics and professionals to better understand this region. An outcome of long-lasting endeavour, this book includes contributions from experts across the Gulf region.

Download or read book Fundamentals Of Sustainable Business A Guide For The Next 100 Years written by Mattew W Tueth and published by World Scientific. This book was released on 2009-08-24 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Sustainable Business begins by briefly describing the legacy of environmental and social problems that have arisen as a result of conventional business practices, and then details the coalescence of a broad-based contemporary movement that has been called “The Next Industrial Revolution”. Combining the long-term interests of business, community, and the natural world, the resulting sustainable business reformation is unlike any previous human endeavor.The book deftly synthesizes a diverse collection of movement components, including some original concepts, and provides a single comprehensive and definitive source for understanding the emerging and complex phenomenon of sustainable business. This work challenges many long-held conventional assumptions involving the relationship of the natural world and humankind as well as our fundamental approaches to industrial production. It critiques the various emerging brands of sustainable business activities, and provides the reader with a clear understanding of the essential design components of a movement that provides a conceptual infrastructure for a prosperous and healthy world for all generations of all species for all time.

Download or read book Platform Strategy A New Paradigm For A Changing World written by Ki-chan Kim and published by World Scientific. This book was released on 2020-03-03 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last century, we have witnessed the rise of a new kind of company, one that leverages on a new business model — the platform.Though platform companies are very common, they can take extremely diverse forms in today's business landscape. People use the term 'platform' to mean many different things. Managers are often confused about which is platform business and which is not. When it comes to platform strategy, things become even more complicated.Using real world examples, this book acts as a primer for platform strategy, discussing the underlying mechanism of various types of platform models to help people understand what platform business is and what they can do with it. Theories and frameworks appropriate for understanding platform business are introduced and related cases follow to support readers' understanding. The diverse and international case studies analysed range from IBM's horizontal production platform, to the digital platform of China's breakout smartphone star, Xiaomi.This book will not only enable readers to understand platform business, but also teach them how to harness these frameworks to build effective strategies for their own platform business pursuits.

Download or read book Marketing Strategy In The Digital Age Applying Kotler s Strategies To Digital Marketing written by Milton Kotler and published by World Scientific. This book was released on 2020-08-26 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: The market changes faster than marketing. In essence, marketing strategy has undergone only two eras, the entity era and the bit era, also known as the industrial age and the digital age. In the age of digital society, all CEOs, CMOs and senior marketing executives must consider how to change their strategies, improve the role of marketing and adopt emerging technological and data tools to integrate with the Internet. The goal of digital marketing strategy is not to disrupt existing marketing strategies, but to complement, integrate and develop the two at the same time.In this book, the authors provide detailed discussion and practical analysis on the relationship between marketing and digital technologies and propose a marketing implementation framework for digital strategy platforms. Standing for Recognize, Reach, Relationship and Return, the 4R system is a powerful strategic trading tool for digital implementation, especially for CEOs and CMOs. All other tools, such as data platforms, content marketing, DSP digital advertising and digital marketing ROI design essentially serve the 4R system. As such, the authors advocate for firms to restructure their digital marketing strategy around the 4R system.

Download or read book Japanese Management Market Entry Crisis And Corporate Growth written by Parissa Haghirian and published by World Scientific. This book was released on 2021-02-22 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This case book on Japanese companies and multinational corporations in Japan presents 12 entirely new cases studies for academics and business professionals alike. The cases in the book deal with market entry, corporate growth and crisis management of Japanese firms or international firms in Japan. It presents new developments, such as technological changes (electronic payment and gaming) in the Japanese business environment and provides an overview on the diversity of business activities in the Japanese economy. Written in a simple and an accessible manner, this book can be used as a textbook for students of International, Asian or Japanese management or by international managers and business professionals to make business decisions.

Download or read book Playing By The Rules Understanding German Business Culture written by Michael Staudacher and published by World Scientific. This book was released on 2021-11-03 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Why they are complaining?' 'Why do they treat me this way?' 'Why are they offending my team?'Intercultural misunderstandings are a pain. Fact-oriented cultures and relationship-oriented cultures clash. They have different styles of communication, different views on the same things, and contrary core values. The Germans are fact-oriented. Their habits make doing business with them a challenge. This book educates managers and professionals on how best to work with Germans and helps them avoid intercultural misunderstandings. It reveals the three key characteristics for consideration to make business with Germans a success: directness — adherence — commitment.