Aceptación del modelo de la contabilidad simplificada en las pequeñas empresas del Oriente Antioqueño
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Date
2021-11-25
Authors
Grisales Pérez, Sandra Milena
Ruiz, Jeniffer Lorena
Peña Duque, Natalia Andrea
Advisors
Granada Tabares, Doralba
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La presente investigación tuvo como finalidad realizar un análisis de la aceptación que ha tenido el decreto único reglamentario 2420 de 2015 o la llamada Contabilidad Simplificada en las microempresas del Oriente Antioqueño, más específicamente en el municipio de Rionegro, Antioquia, así como conocer las razones por las cuales algunas de estas microempresas aún no se han acogido a la norma e identificar y analizar las ventajas y desventajas que trae consigo este decreto. Para llevar a cabo el trabajo, se tuvo en cuenta el estudio de las Normas Internacionales de Información Financiera (NIIF), en su anexo 3, el cual regula la aplicación de la contabilidad simplificada. Se utilizó una metodología con enfoque cualitativo descriptivo, y a través de una encuesta realizada a diversas empresas aledañas al parque principal de Rionegro, se pudo obtener la información necesaria para poder desarrollar los objetivos. Adicional se logró a través de varias lecturas identificar las ventajas y desventajas de la contabilidad simplificada y su aplicación en las microempresas.
The purpose of this research was to carry out an analysis of the acceptance that the sole regulatory decree 2420 of 2015 or the so-called Simplified Accounting has had in the microenterprises of Eastern Antioquia, more specifically in the municipality of Rionegro, Antioquia, and too know the reasons why which some of these microenterprises have not accepted the norm and identify and analyze the advantages and disadvantages that this decree brings with it. To carry out the work, the study of the International Financial Reporting Standards (IFRS) was taken into account, in its annex 3, which regulates the application of simplified accounting. A methodology with a descriptive qualitative approach was used, and through a survey carried out to various companies near the main park of Rionegro, it was possible to obtain the necessary information to be able to develop the objectives. Additional it was achieved through several readings identify the advantages and disadvantages of simplified accounting and its application in micro-enterprises.
The purpose of this research was to carry out an analysis of the acceptance that the sole regulatory decree 2420 of 2015 or the so-called Simplified Accounting has had in the microenterprises of Eastern Antioquia, more specifically in the municipality of Rionegro, Antioquia, and too know the reasons why which some of these microenterprises have not accepted the norm and identify and analyze the advantages and disadvantages that this decree brings with it. To carry out the work, the study of the International Financial Reporting Standards (IFRS) was taken into account, in its annex 3, which regulates the application of simplified accounting. A methodology with a descriptive qualitative approach was used, and through a survey carried out to various companies near the main park of Rionegro, it was possible to obtain the necessary information to be able to develop the objectives. Additional it was achieved through several readings identify the advantages and disadvantages of simplified accounting and its application in micro-enterprises.
Description
Conocer la aceptación del decreto único reglamentario 2420 de 2015, en las microempresas del Oriente Antioqueño.
Keywords
Contabilidad simplificada, NIIF, Estatuto Tributario, Microempresas, Simplified accounting, Tax Statute, Micro-companies