文章基本信息

标题：Aproximación a un modelo de medición contable en las entidades constructoras. Caso: Constructora CB, C.A.
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作者：Stephanía Alizo Theodorou ; Julio Betancourt ; Neiribeth Vásquez 等
期刊名称：Sapienza Organizacional
印刷版ISSN：2443-4256
电子版ISSN：2443-4418
出版年度：2017
期号：8
页码：9-32
语种：English
出版社：Sapienza Organizacional
摘要：This study suggested itself of the Design Model UN Accounting measurement in the construction entities, Case: Builder CB, C.A. Research Methodology required a projective type, with a non-experimental design field. The population was made by construction Entities Based purposive sampling to Builder CB, C.A and as subject to the counter m informant Entity. The findings revealed that there are two types of contracts: Written and verbal, in response to public and private sector. The adoption of Section 23 of IFRS SMEs has not gone beyond the DPC-13 which is SE Find repealed, thus so, it requires a new measurement model updated according to the Venezuelan legal requirements.
关键词：Section 23 of IFRS Pymes;Builder entities;Sección 23 de las NIIF Pymes;entidades constructoras