Bibliographic citations
Guillermo, J., (2022). Adopción de las NIIF para Pymes y su influencia en la presentación razonable de los estados financieros de la Empresa Exportaciones Mirsa E.I.R.L en el Distrito de San Miguel, 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2503
Guillermo, J., Adopción de las NIIF para Pymes y su influencia en la presentación razonable de los estados financieros de la Empresa Exportaciones Mirsa E.I.R.L en el Distrito de San Miguel, 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2503
@misc{renati/6089,
title = "Adopción de las NIIF para Pymes y su influencia en la presentación razonable de los estados financieros de la Empresa Exportaciones Mirsa E.I.R.L en el Distrito de San Miguel, 2020",
author = "Guillermo Valdez, Juanita Deysi",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
This thesis entitled "Adoption of IFRS for SMEs and its influence on the reasonable presentation of the financial statements of the Exportaciones Mirsa E.I.R.L Company in the district of San Miguel, 2020". Undergraduate Thesis, Peruvian University of the Americas, Lima, the research work aims to determine if the implementation of the IFRS for SMEs allows the Reasonable presentation of the Financial Statements in the company Exportaciones Mirsa EIRL San Miguel year 2020. The population of the investigation are the 20 workers of the company Exportaciones Mirsa EIRL, the methodology used is descriptive since I detail the variables that are directly related to the implementation process, we will specify the changes that cause the application of IFRS in the company. It is concluded that, by preparing the financial statements according to the requirements of the IFRS for SMEs, truthful, reliable, easy to understand and comparable information can be obtained, with which the information can be homogenized worldwide. The technique for data collection was the survey carried out by the workers of the Exportaciones Mirsa company, the instrument was the questionnaire, the data procedure techniques were used: manual registration and computerized procedure with Excel and SPPS version 25.
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