SciELO - Scientific Electronic Library Online

 
vol.19 número47Convergencia a Normas Internacionales de Contabilidad para el Sector Público (Nicsp): comparativo de los modelos de Colombia y Chile índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Revista

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • No hay articulos similaresSimilares en SciELO
  • En proceso de indezaciónSimilares en Google

Compartir


Cuadernos de Contabilidad

versión impresa ISSN 0123-1472

Resumen

RUANO DELGADO, Carlos Jair; VARGAS SIERRA, Carlos Arturo  y  LASSO MARMOLEJO, Guiovanny. Convergence of Accounting Standards among Colombian SMEs. Cuad. Contab. [online]. 2018, vol.19, n.47, pp.1-23. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-47.ccpc.

Using a Small and Medium-Sized Enterprises (SMEs) sample from Colombia, we conducted a research regarding the effect of the convergence-of-accounting-standards process on sixteen accounting and financial factors for 2015 year-end closing. This article examines the statistical significance of the variations in the accounting information submitted under both the Colombian accounting regulations and the International Financial Reporting Standards (IFRS). In general, we observed some significant quantitative effects occurring in the factors under study, except for the Return On Equity. Likewise we found that the effects of the said convergence process remain significant when looking at their sensitivity to the type of business developed by the company and the type of partnership they incorporated. The effects are not significant when examining the results related to the company size and the business age.

Palabras clave : convergence of accounting standards; IFRS; SMEs.

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )