Vol. 4 (2013)

Published December 30, 2013
Illustro

Articles:

- The Accrual Method in matters of taxation

- Application of IFRS for SMEs in Peru: difficulties and challenges

- Organizational Climate at eight enterprises from Arequipa

- Adoption and implementation of International Accounting Standards in small enterprises, Uchumayo, Arequipa, 2013

- The relation between tax burden and the collection of the main taxes in Arequipa (General Sales Tax and Income Tax)

Full Issue
PDF (Spanish)

Artículos

Pedro José Choque Ticona
5-22
The Accrual Method in matters of taxation
PDF (Spanish)
Luis Fernando Castro Sucapuca
23-37
Application of IFRS for SMEs in Peru: difficulties and challenges
PDF (Spanish)
Walter Lizandro Arias Gallegos
39-56
Organizational Climate at eight enterprises from Arequipa
PDF (Spanish)
Mary Carmen Gutiérrez Anco, Solange Arce Vilca, Karina Elizabeth Condori Suyo, Lizeth Areliz Chambi Tueros, Lizeth María Huayta Chambi
69-77
The relation between tax burden and the collection of the main taxes in Arequipa (General Sales Tax and Income Tax)
PDF (Spanish)
Jhulyta Del Pilar Aguirre Cancino, Dennise M. Alvarez Ydme, Ivón Rocibel Huacoto Huacollo, Carlos Miguel Neyra Olanda
57-67
Adoption and implementation of International Accounting Standards in small enterprises, Uchumayo, Arequipa, 2013
PDF (Spanish)