<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882024000200002</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v9i26.256</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Adopción y percepción de NIIF en empresas privadas de Paraguay]]></article-title>
<article-title xml:lang="en"><![CDATA[Adoption and perception of IFRS in private companies in Paraguay]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alegre Brítez]]></surname>
<given-names><![CDATA[Miguel Ángel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Asunción Facultad de Ciencias Económicas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Paraguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>26</numero>
<fpage>2</fpage>
<lpage>19</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882024000200002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882024000200002&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882024000200002&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El estudio analizó la percepción de 1 352 contadores en Paraguay sobre las Normas Internacionales de Información Financiera (NIIF) en empresas privadas (2015-2020). A pesar de que Paraguay no adoptó oficialmente las NIIF, se buscó entender el conocimiento y opinión de los contadores. Los resultados mostraron que muchos no estaban familiarizados con las NIIF, por falta de adopción oficial y capacitación adecuada. La carencia de conocimiento fue vista como un obstáculo para implementar las NIIF. Se destacó la necesidad de proveer capacitación y recursos para mejorar la comprensión y aplicación de estas normas. La falta de conocimiento sobre las NIIF afectaría la calidad y transparencia de la información financiera con implicancias en las decisiones de los inversionistas y la comparabilidad de la información financiera a nivel global.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The study analyzed the perception of 1 352 accountants in Paraguay about International Financial Reporting Standards (IFRS) in private companies (2015-2020). Although Paraguay did not officially adopt IFRS, we sought to understand the knowledge and opinion of accountants. The results showed that many were unfamiliar with IFRS, due to lack of formal adoption and adequate training. The lack of knowledge was seen as an obstacle to implementing IFRS. The need to provide training and resources to improve the understanding and application of these standards was highlighted. Lack of knowledge about IFRS would affect the quality and transparency of financial information with implications for investor decisions and the comparability of financial information globally.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[percepción]]></kwd>
<kwd lng="es"><![CDATA[contadores]]></kwd>
<kwd lng="es"><![CDATA[NIIF]]></kwd>
<kwd lng="en"><![CDATA[perception]]></kwd>
<kwd lng="en"><![CDATA[accountants]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
</kwd-group>
</article-meta>
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