Contaduría Pública · 2026
Tratamiento contable de inventarios en pymes: análisis comparativo entre la norma fiscal y NIIF para PYMES
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Resumen
The research aims to compare the regulatory treatment of inventories between the IFRS for SMEs (Section 13) and the Tax Regulation (Colombian Tax Statute), highlighting a regulatory duality that affects measurement, impairment, profit, and tax burden. The main technical discrepancy lies in the subsequent measurement criteria for inventories. While the IFRS for SMEs requires their valuation at the lower of cost and net realizable value, the tax regulation maintains the inventory at historical cost until its realization, this generates temporary differences and the need to recognize deferred taxes.