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Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

CASTANO-RIOS, Carlos Eduardo; ZAMARRA-LONDONO, Julián Esteban  y  CORREA-GARCIA, Jaime Andrés. Financial Effects on a Colombian Cooperative due to the Implementation of the International Financial Reporting Standards for SMEs on their Opening Balance. Cuad. Contab. [online]. 2014, vol.15, n.38, pp.427-458. ISSN 0123-1472.  http://dx.doi.org/10.11144/Javeriana.cc15-38.efcc.

A case study was performed aimed at identifying and analyzing the financial effects of the implementation of international financial reporting standards for SMEs on a Colombian cooperative, particularly, on its opening balance, due to the convergence process towards international financial reporting standards in Colombia and its potential implications for the Colombian business community, particularly for the solidarity economy sector. To achieve this, we simulated the implementation of the international financial reporting standards for SMEs, for the first time, for the 2010 period of this entity. The main results showed that the net worth and the liabilities receive a highly negative impact, due to the application of the standard regarding financial instruments. The conclusion is that the first implementation of these standards requires a difficult planning process to avoid the possible negative effects that it could create.

Palabras clave : IFRS for SMEs; first time implementation of IFRS; solidarity sector; financial effects; savings and credit cooperative.

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