Análisis de la aceptación de la aplicación de las NIIF y sus efectos en las pymes en Colombia

Abstract

The International Financial Reporting Standards (IFRS) seeks an accounting language worldwide, consequently, they are standardized standards, which seek to measure the financial information of companies in all economies under the same guidelines, without considering the particular characteristics of each country , its applicability is only delimited according to the size of the companies that are distributed in 3 groups, which are discriminated only by the level of profits and income reported and the number of personnel without evaluating other factors. It could also be said that they are normative standards for the use and abuse of third parties, since one of their final objectives is to have financial information available with full certainty, reliability and easy understanding for external users, which guarantees to be useful in making decision making.