Abstract

OROBIO MONTANO, Alexander; RODRIGUEZ RODRIGUEZ, Edgar Manuel  and  ACOSTA QUEVEDO, Juan Carlos. Analysis of the impact of the implementation of the International Financial Reporting Standards (IFRS) in the industrial sector of Bogotá for SMEs. Cuad. Contab. [online]. 2018, vol.19, n.48, pp.97-114. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-48.aiin.

The objective of this paper is to establish an analysis of the main impacts of the implementation of international financial reporting standards (IFRS) for SMEs in the industrial sector of Bogotá. The study is considered from the research bets in the University - Augustinian - Uniagustiniana for the period 2016 - 2017. The quantitative analysis was determined from four phases: training, diagnosis and use of resources, preparation of accounting policies and preparation of the statement of the financial position of opening. A direct survey was applied to officials of the accounting or financial area in 403 SMEs from the industrial sector of the city and in-depth, structured interviews with senior officials in the administrative, accounting or financial area in 10 SMEs from the industrial sector. The results revealed the lack of commitment on the part of the administrations of the organizations, since they are responsible for the implementation of this regulation - a fact that was made evident in the institutional resistance to implement it within the SMEs. The implementation of the NIIF in the SMEs, has generated a great impact not only in the accounting and financial areas, but also in all areas of the different organizations.

Keywords : pymes; IFRS; financial information; international standards.

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