Resumo

SALAZAR-BAQUERO, Édgar Emilio. Effects of the Implementation of International Financial Reporting Standards for Small and Medium-Sized Entities on a Medium-Sized Business of Bogota, Colombia. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.395-414. ISSN 0123-1472.

The application of new accounting standards implies both costs and benefits. Previous literature has proposed diverse effects for the application of the International Financial Reporting Standards (IFRS) on entities taking part of capital markets. This article presents a case study on the implementation of IFRS for Small and Medium-Sized Entities on a Colombian Medium-Sized Business. The results evidence improvements in the quality of the accounting information, but difficulties experienced by the entities when implementing the standards are also highlighted.

Palavras-chave : SME; financial reports; IFRS for SME; effects, implementation; Small and Medium-sized companies; International accounting standards; financial management; financial statements, Bogota (Colombia).

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