DESAFÍOS Y OPORTUNIDADES EN LA IMPLEMENTACIÓN DE LAS NIIF EN CASO: COOPERATIVA DE AHORRO Y CRÉDITO CHOROTEGA, HONDURAS
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Date
2024-05-05
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Universidad Tecnológica Centroamericana UNITEC
Abstract
Este documento surge de una investigación orientada a conocer los desafíos y oportunidades que se identificaron en la Cooperativa de Ahorro y Crédito Chorotega al adoptar las Normas Internacionales de Información Financiera para la pequeña y mediana empresa (NIIF PYME) a sus Estados Financieros, con miras hacia una visión futurista que pueda surgir de presiones de organismo internacionales como el Fondo Monetario Internacional por la preocupación latente de falta de supervisión en las cooperativas de ahorro y crédito y por otra parte conjeturar de las reuniones en el año 2023, entre el Consejo Mundial de Cooperativas de Ahorro y Crédito (WOCCU), con organismos como la Junta de Normas Internacionales de Sostenibilidad (ISSB); el Comité de Supervisión Bancaria de Basilea, el Consejo de Estabilidad Financiera (FSB), y otras entidades, esto con la finalidad avanzar en la promoción de adoptar la proporcionalidad incorporada de los estándares internacionales para mejorar la capacidad del modelo cooperativo y aumentar la inclusión financiera de estas. La metodología de esta investigación se fundamentó en un estudio descriptivo no experimental, con un enfoque mixto para la recopilación de datos cuantitativos como cualitativos, que dieron repuesta a los objetivos planteados con lo que se obtuvo una base sólida para la formulación de las conclusiones y recomendaciones.
This document arises from an investigation aimed at knowing the challenges and opportunities that are identified in the Chorotega Savings and Credit Cooperative when adopting the International Financial Reporting Standards (IFRS) to its Financial Statements, with a view to a futuristic vision that may arise from pressure from international organizations such as the International Monetary Fund due to the latent concern of lack of supervision in savings and credit cooperatives and on the other hand speculation about the meetings in 2023, between the World Council of Savings and Credit Cooperatives (WOCCU) , with organizations such as the International Sustainability Standards Board (ISSB); the Basel Committee on Banking Supervision, the Financial Stability Board (FSB), and other entities, with the aim of advancing the promotion of adopting the built-in proportionality of international standards to improve the capacity of the cooperative model and increase inclusion financial of this. The methodology of this research was based on a non-experimental descriptive study, with a mixed approach for the collection of quantitative and qualitative data, which responded to the stated objectives, thereby obtaining a solid basis for the formulation of conclusions and recommendations.
This document arises from an investigation aimed at knowing the challenges and opportunities that are identified in the Chorotega Savings and Credit Cooperative when adopting the International Financial Reporting Standards (IFRS) to its Financial Statements, with a view to a futuristic vision that may arise from pressure from international organizations such as the International Monetary Fund due to the latent concern of lack of supervision in savings and credit cooperatives and on the other hand speculation about the meetings in 2023, between the World Council of Savings and Credit Cooperatives (WOCCU) , with organizations such as the International Sustainability Standards Board (ISSB); the Basel Committee on Banking Supervision, the Financial Stability Board (FSB), and other entities, with the aim of advancing the promotion of adopting the built-in proportionality of international standards to improve the capacity of the cooperative model and increase inclusion financial of this. The methodology of this research was based on a non-experimental descriptive study, with a mixed approach for the collection of quantitative and qualitative data, which responded to the stated objectives, thereby obtaining a solid basis for the formulation of conclusions and recommendations.
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