Implementación de las normas internacionales de información financiera (NIIF) para las pequeñas y medianas empresas (Pymes) en Colombia

• José Julio Vergara Arrieta ^[1] ; Fabio Andrés Puerta Guardo ^[2] ; Netty Consuelo Huertas Cardozo ^[2]
  1. [1] Universidad de Cartagena

     Universidad de Cartagena

     Colombia

     
  2. [2] Universidad Tecnológica de Bolívar

     Universidad Tecnológica de Bolívar

     Colombia

     
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 68, Nº. 2, 2023, págs. 296-321
• Idioma: español
• Títulos paralelos:
  • Implementation of International Financial Reporting Standards (IFRS) for small and medium-sized enterprises (SMEs) in Colombia
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El presente trabajo analizó los impactos de la implementación de las NIIF Pymes en 17 indicadores financieros de 16,217 empresas colombianas, pertenecientes a 18 sectores económicos. La literatura evidencia estudios de caso que explican los impactos de la implementación de las NIIF, pero este documento va más allá analizando los indicadores financieros calculados con información financiera preparada bajo los principios de contabilidad generalmente aceptados locales como bajo NIIF Pymes, lo cual representa un valor agregado. Se calculó la diferencia de medias con la prueba U de Mann-Whitney tomando como variable independiente la norma contable aplicada y como variables dependientes los 17 indicadores financieros, para determinar la existencia de diferencias estadísticamente significativas entre los mismos. Los resultados fueron disimiles, no pudiéndose evidenciar impactos en grupos de indicadores o sectores económicos, no obstante, sobresalen los sectores Inmobiliarias y Financiero, y el indicador capital de trabajo neto operativo con mayores hallazgos

  • English

    This paper analyzed the impacts of the implementation of IFRS SMEs in 17 financial indicators of 16,217 Colombian companies, belonging to 18 economic sectors. The literature evidence case studies that explain the impacts of IFRS implementation, but this paper goes further by analyzing the financial indicators calculated with financial information prepared under the generally accepted local accounting principles as under IFRS SMEs, which represents an added value. The mean difference was calculated with the Mann-Whitney U test taking the applied accounting standard as an independent variable and the 17 financial indicators as dependent variables, to determine the existence of statistically significant differences between them. The results were dissimilar, not being able to show impacts in groups of indicators or economic sectors, however, the Real Estate and Financial sectors stand out, and the indicator net operating working capital with the highest findings

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