Publicación: Impacto de las NIIF en el desarrollo económico de las Mipymes en el municipio de El Espinal Tolima año 2021
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Taking into account the change that was generated in the application of IFRS in Colombia, mainly due to the continuous changes in the implementation of the same, the ignorance of the standard, the constant postponements in its application and the little preparation of the professionals in said aspect, I cause some inconveniences in the accounting area of companies throughout the country. The municipality of El Espinal was no exception, and many of the region's companies faced abrupt changes that produced costs and expenses that were not budgeted for, but which became mandatory when the regulations that support them and the sanctions that support them came into force. they contract the non-application of the same. Supported in the aforementioned in the absence of preparation and training, both of the entities that must apply them, at the head of the national government, have generated a continuous postponement and creation of standards that regulate the implementation of IFRS in our country, which which led some companies to trust themselves as well as the professionals in the area and to present multiple errors in the application, contracting sanctions, both to the companies and to the public accountants, who when faced with the expiration of terms, the multiple doubts and gaps in the change from national accounting to international aspects of form and substance that require a certain degree of complexity. The implementation of IFRS, not only had an impact on companies, but its main governing body responsible for their supervision and control, that is, DIAN, had to make major changes in its structure and required training and updating of personnel and technological equipment that at the time the initial standards came into effect, did not have the necessary updates, which forced companies to present the accounting in IAS and IFRS, which in turn duplicated the work of the financial companies of the companies, who in the process of application and adaptation, had to comply with the two reports before said institution, in addition to the uncertainty of whether new taxes would be generated as a result of them.