Universidad de Panamá

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Xiomara Castrellón Calderón, Gianna Yohana Cuevas Castillo, Rogelio E. Calderón

The importance of financial statements in financial-accounting decision making

82-96 | Published: 2021-06-04 | Open Access

Mario A. Quintero E.

IFRS for SMEs-Module 8: Notes to the Financial Statements.

53-63 | Published: 2020-01-02 | Open Access

Oreida Arrocha

Global IFRS vs IFRS SMES and its accounting implications in companies in Panama

19-32 | Published: 2023-07-11 | Open Access

Oreida Arrocha

IAS 41 and its impact on the valuation of biological assets of companies dedicated to agricultural activity

1-13 | Published: 2022-01-25 | Open Access

Alejandro Antonio Rodríguez Santos

Effects of the IFRS for SMES on building construction companies in Panama

53-63 | Published: 2020-06-15 | Open Access

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