Fortalezas y debilidades para la implementación en Colombia de la sección 23 de las NIIF para Pymes: ingresos por actividades ordinarias

Considering that PYMEs be able competitive at an international level in terms of business and thus achieve sustainable growth, it is necessary to identify the strengths and / or benefits that must exist when creating a company in Colombia; also, recognize the threats and difficulties that the entrepreneur may present at that point. In front of these considerations, it is necessary to take into account the support provided by the National Government from different sources like financial, education and training, innovation, and the implementation of new technologies to help in the development of the PYMEs process. Taking into account the previous steps, identify the strengths and weaknesses for the implementation in Colombia of IFRS Section 23 for PYMEs is pretended: Income from Ordinary Activities. The methodology is on a bibliography search; In these were found that from the interpretation of IFRS 23, the strengths would be: the standardization of financial statements and participation in a globalized world, for example. Also were found some weaknesses that may be presented in the adoption strategy of the standard law, such as ambiguity or differences generated when interpreting the standard law. From this point is concluded that the weaknesses presented are seen as opportunities because they can be easily solved, this process requires having good training that allows the best interpretation in relation to the type of Income in ordinary activities that may be presented for every economical transaction

• Autores: Romero Acosta, Jaris Miguel
• Fecha de publicación: 2021
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/8370
• Acceso en línea: http://hdl.handle.net/10819/8370
• Palabra clave: NIIF; Ingresos; Globalización; Actividades Ordinarias; Income; Globalization; Ordinary Activities; Normas internacionales de contabilidad; Microempresas
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia