• ENHANCING FINANCIAL TRANSPARENCY IN NON-PROFIT ORGANISATIONS: CHALLENGES AND INTEGRATION OF IFRS FOR SMES, IFR4NPO, AND GRI STANDARDS 

      RODRIGUEZ-GALINDO, RUTH; YASNÓ-TRIANA, CARLA; ULTRERAS-RODRÍGUEZ, ANDRÉS; NIEVES-LIZÁRRAGA, DANIEL; OSUNA-VELARDE, DENISSE; CHÁVEZ-HERNÁNDEZ, ADRIANA; CAMPOS-SÁNCHEZ, SHIRLEY; SALAZAR-MORAN, ADRIANA; ESPINOZA-VÁSQUEZ, GLADYS; RENGIFO-LOZANO, RAÚL; MOREIRA-CANTOS, PEDRO S.; FUENTES-ROSAS, LILIANA; RINCÓN-GUIO, CRISTIAN (JOURNAL OF INFRASTRUCTURE, POLICY AND DEVELOPMENT, 2024)
      Acceso abierto
      THIS STUDY EXAMINES THE CHALLENGES AND NEEDS FACED BY NON-PROFIT ORGANISATIONS (NPOS) IN COLOMBIA REGARDING THE ADOPTING OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) FOR SMALL AND MEDIUM ENTERPRISES (SMES), ...