Impacto en las microempresas certificadas como grupo tres, si optan por implementar NIIF para PYMES

In order to standardize the accounting and financial information of Colombian companies and level it up with respect to international standards, it was decided in 2009 through Act 1314 to start managing accounting and financial information under the International Financial Reporting Standards (IFRS). To this end, the economic entities were divided into three groups, which vary depending on their income levels, wealth, and economic activity. For Colombia, groups 1, 2 and 3 were created. Group 1 is the one to which the large multinational companies and those listed on the stock market belong, then there are groups 2 and 3, which is where most of the companies in the economy belong. from the country. In order to implement these new standards, resources and knowledge are needed, in addition to analyzing factors such as the projection of the company and its medium and long-term objectives, therefore, not all companies that initially classify within group 3 are recommended to apply the standards since those projections and objectives could be limited

• Autores: Atehortúa Lopera, Richard Alexis; Murillo, Juan Pablo
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5720
• Acceso en línea: http://hdl.handle.net/10819/5720
• Palabra clave: Normas internacionales de información financiera (NIIF); Estándares; Estados financieros; Pequeñas y medianas empresas (PYMES); Microempresas; Principios de contabilidad generalmente aceptados (PCGA); Normas internacionales de aseguramiento (NIAS); Marco normativo; International Financial Reporting Standards (IFRS); Small and mid-sized enterprises (SMEs).,; The International Assurance and Auditing Standards Board (IAASB); Regulatory framework; Normas internacionales de contabilidad; Contabilidad; Normatividad
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia