Incidencias en la implementación de las Normas de Información Financiera en las microempresas de la comuna 4 en la ciudad de Ibagué

Abstract

The work aims to show what are the problems that microentrepreneurs in commune 4 of Ibagué have had to face in the implementation of the International Financial Reporting Standard (IFRS). The accounting standards in Colombia have a sufficiently broad conceptual development; Faced with the globalization of the economy, the presentation of financial statements and financial information of micro-companies in Colombia is affected, it is thus that more and more companies are inserted in processes that are mandatory in the implementation of IFRS. In this research, the impact generated by the implementation of the financial information standards in the micro-enterprises of commune 4 of the city of Ibagué is analyzed, revealing the challenges that these micro-enterprises must face. For the development of this research, the microenterprises of commune 4 of the city of Ibagué will be taken as a sample and a data collection instrument will be applied that allows identifying if the entrepreneurs of the city of Ibagué have implemented their accounting in accordance with the regulations of financial information established in decree 2420 of 2015.