Abstract

SALAZAR-BAQUERO, Édgar Emilio. Análisis de las implicaciones no financieras de la aplicación de la NIIF para PYME en las medianas entidades en Colombia. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.211-241. ISSN 0123-1472.

This article has the goal of determining the main non-financial effects of the use of IFRS on Colombian SME for the presentation of financial reports. In order to do so, the author analyses each one of the sections of IFRS organized in theme blocks- determining advantages, problems and other implications presented in the application of such standards. The article explores existent relations with tributary accountancy and regulations on corporate law; at the same time, it determines the main transformations within accounting practice expected to happen after applying IFRS on SME. Financial measures are widely used in the article: reasonable value and present value. Finally, the text finds foundational differences with tributary accountancy, by which an increase of accounting-tributary conciliations is expected, as well as a number of declarations and/or modifications to tributary regulation.

Keywords : Colombia; medium enterprises; adopting IFRS for SMEs; accounting standards in Colombia; effects of the adoption; Tax accounting; commercial accounting; corporate law; accounting practices; financial intermediation.

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