Contaduría Pública · 2019
Algunos aspectos críticos sobre el proceso de convergencia a normas internacionales de información financiera [NIIF] para pymes en Colombia
The objective of this work is to elucidate some critical aspects that have been evidenced by the process of convergence to international financial reporting standards [IFRS] for SMEs in Colombia, taking into account as a frame of reference Law 1314 2009 and its regulatory decrees. as an object of research SMEs because they are the ones that make up the bulk of the Colombian economy, and therefore require their greatest importance because they are called to carry out this process of convergence in the terms established in these laws and decrees. An analysis is also carried out on the best known implementation methodology proposals, as an example we find convergence, harmonization. Adaptation and adoption, with the aim of defining what can be the best methodology to apply in our country taking into account the economic, social and political environment, it is also necessary to differentiate each of these environments in the understanding that they are very different in each one of the countries that have implemented IFRS