Publicación:

La contabilidad simplificada en las microempresas de Colombia

Resumen

Through this work, an approach was developed to the relationship that exists between Simplified Accounting - microenterprises in Colombia, an investigation was carried out about IFRS and its impact on microenterprises where the existing regulations of this were taken into account, and A comparison was established between the application of the IFRS for SMEs and simplified accounting, taking into account the concepts and methods of application of each standard. For the development of the research, the accounting principles and concepts of the IFRS for SMEs and simplified accounting were addressed and the provisions of decrees 2709, and 3019, a qualitative research was carried out, where the literary review was used, conducting an analysis of the concepts, theories and knowledge of professionals with respect to international standards and the impacts that can be given by their application in companies, a literary review was taken into account which was based on the accounting regulations applied according to Law 1314 of 2009. Likewise, the impact of the application of simplified accounting in companies could be observed in the conclusions.