Impacto de la implementación de las normas internacionales de información financiera en el estado de situación financiera de las pequeñas y medianas empresas (pymes)

Abstract

The International Financial Reporting Standards are standards set by the IASB, were established in order to unify the accounting information in order to achieve standardization of nations, conquer foreign investment and reach new markets that would make them more competitive globally.

At the time They Were Implemented in some Countries, are reflected significant factors affecting the systematic and operational side of the business, this caused that be reflected a cost- benefit at its adoption given that the companies had made a huge investment to achieve full implementation. It can be noted that the influence of these standards in the statement of financial position is quite significant, because they must provide a information clearly and easy to understand, by recognizing the important assessment criteria in the assets, liabilities and equity

adjusting them according to what established by the standard, helping them to maintain their capital and competitiveness in the labor market; it should be clear that the notes to the financial statements will no longer be simple notes if not that they become part of financial statements. The SMEs in Colombia have not achieved full implementation, but you can see that companies are investing in training and are expected to adopt in the stipulated time.