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Actividad N° 3: Construcción del Marco Referencial.
Typology: Cheat Sheet
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Entidades (niif para pymes) son un conjunto de principios contables diseñados específicamente para las empresas de menor tamaño que no tienen la obligación de cumplir con las niif completas. introducidas por el comité de normas internacionales de contabilidad (iasb), estas normas buscan simplificar los requerimientos contables sin comprometer la calidad de la información financiera.
