Publicación:

Impacto de aplicación de las NIIF para pymes en Colombia

Resumen

When we talk about IFRS we talk about information, which is important in the language of business in Globalization, due to the opportunity of emerging economies in countries like Colombia, (which has had periods of sustained economic growth,) to be attractive to International investors using standardized accounting information according to international standards. The aforementioned is achieved because Colombia has reached an adequate investment grade, according to the three main rating agencies worldwide. This article on the impact of the application of IFRS for SMEs in Colombia, was written in order to support important aspects of the issue in question, such as a brief historical review of the origin of IFRS, analyzing the reasons for its adoption, that is, its direct application and mainly the impacts on the Financial Statements of a company X of the SME sector. The impacts on companies in general, on key aspects by way of summary, and specifically on a SME, will be analyzed for economic impacts, in significant areas such as: deferred tax, recovery, etc. This was due to the fact that the application of these norms became more important because previously a rule-based accounting was used and now an accounting based on principles is used. In addition, it can be said that accounting information must overcome cultural, linguistic and any type of barriers. To overcome the barriers, the accounting information must be comparable anywhere on the planet, this is the main challenge of the countries and especially of small and medium enterprises. Accounting information is important for decision making, so it must have truthfulness and credibility, for this reason the truthfulness and credibility needs principles that are behind these international regulations that try to unify and globalize accounting information, for example, the principles of: clarity, understandability, uniformity and truthfulness, regardless of where the company is located. The benefits of adopting IFRS range from greater international comparability of financial information to the benefit of being able to prepare it in a more transparent manner, which in turn leads to a better quality of this accounting information that companies present to control entities. providing greater confidence for these. But together with the above, there are also those who say they are not convinced of the benefits, according to them because this brings about important changes in the assets and assets of companies, most of these are with a very heavy tax burden and could be, depending the type of company and economic sector, affected by the application of international standards, doubting the continuity of their business or the "Business in progress".