Publicación:

Implementación y evolución de NIIF en pymes colombianas

Resumen

The content of this article expresses the concepts more elementary in the deployment and management of the new guidelines financial in our country, starting with the IFRS which toaran in adoption as a measure of requirement to enter the world of globalization; this leads us to analyze the classification to the entities by sectors, where the International Financial Reporting Standards for SMES, take precedence in the development of the national economy, which analyzes the implementations that leads to the applicability of these and it draws attention to the weak state in which is located in our country, in terms of the financial reality of the companies and the absent the state's commitment in this Process. It ends by highlighting the effects that are inherent to the process of conversion of the standard, which generate clarity at the time of the new accounting procedures and evidence in the implied responsibility that have different areas that make up the company, which is why in this process is left on the one hand the tax field and prioritizes the financial realities of the information