Publicación: Análisis en la implementación de las NIIF en las pequeñas y medianas empresas en el desarrollo de sus activos
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The International Financial Reporting Standards (IFRS) are the set of accounting standards with the greatest acceptance worldwide. The development of technologies, including those related to data communication, has facilitated the mobility of resources between the different financial markets on the planet. Today, investors and lenders seeking financing with a certain dimension go to international financial markets to raise funds. The costs of transactions in these markets are significantly reduced if there is information about the resource applicants and, if this information is also prepared and reviewed with quality standards and comparable criteria. It is not risky to say that, in terms of financial information and information assurance, there has been a great transformation of the existing panorama with respect to the 20th century. The transformation requires the implementation of measures intended, in the short term, to offer mechanisms that facilitate the transition to a new financial information framework and, in the long term, the transformation of the lessons in this new framework. The Technical Council of Public Accounting (CTCP) has promoted, among many other measures, the preparation of Technical Guidance documents for convergence with IFRS and with the IFRS for SMEs that deal with some of the most relevant issues of the standards , as well as two Pedagogical Guidance Documents for teaching, both of IFRS and of the Information Assurance Standards (NAI). In this project we have had the financial support of the World Bank, which shows a permanent commitment to the successful implementation of these international standards. From the technical point of view, he has extensive experience of more than 35 years issuing documents that guide the accounting practice in which he has a decade of experience in the implementation of IFRS for companies listed on the securities markets. International Financial Information for Small and Medium Enterprises (IFRS for SMEs) are structured in three documents, the first as a principal and two additional documents. The first complementary is called "Basis for Conclusions". These Basis for Conclusions disclose the main situations identified by the IASB, the alternatives considered and the reasons for accepting some alternatives and rejecting others. While the second supplementary is called "Illustrative Financial Statements and Checklist of Information to be Disclosed and Present" which aims to illustrate the Financial Statements established by the IFRS in Section 3 - Presentation of Financial Statements.