The use of Gowin's V teaching methodology for teaching and learning IFRS for SMEs

• DOI: https://doi.org/10.22533/at.ed.21641724190810

• Palavras-chave: NIIF para las PYMES, V de Gowin, Propuesta metodológica, Enseñanza, Aprendizaje.

• Keywords: IFRS for SMEs, Gowin's V, Methodological proposal, Teaching, Learning.

• Abstract:

  Gowin's V is a heuristic tool used by scientific education because it allows structuring and streamlining the teaching-learning process in education. Small and medium-sized enterprises (SMEs) are organizations with limited financial resources that need to present quality, non-public financial information, and must use the IFRS for SMEs for this purpose. This standard is made up of 33 modules or sections, which are mandatory in their entirety in Peru since 2022, meaning that higher education centers must include the teaching-learning of this standard in their study curriculum, generating the need to have adequate teaching methodologies. The objective of this research is to develop and present a methodological proposal based on the application of Gowin's V for teaching IFRS for SMEs, which proposes a sequential methodology for a better understanding and application of IFRS in business situations. The methodology is quantitative, with a descriptive-projective scope, through critical documentary analysis and bibliographical references. A methodological proposal was designed using Gowin's V as a tool, structured by each IFRS module in each class session.