Resumo

RUIZ SANCHEZ, María del Carmen. PREPARATION IN INTERNATIONAL FINANCIAL REPORTING STANDARDS IN SMES VILLAVICENCIO - COLOMBIA. Tend. [online]. 2017, vol.18, n.2, pp.27-44. ISSN 0124-8693.  https://doi.org/10.22267/rtend.171802.74.

The process of accounting convergence to international standards, in Colombia, became a challenge for small and medium-sized entities (SMEs), due to the recent regulations governing it, constraints of resources and paucity of studies that serve as a guide: financial, technological and human development. This article presents the results of a research project, which seeks to establish the effects of the level of preparedness in international of financial reporting standards (IFRS) in its process of implementation, in the SMEs of Villavicencio; describes the characteristics and evolution of the process in a sample of 34 SMEs. The results indicate that the majority of SMEs did not start the process, according to the schedule set for this and, which did, shows great weaknesses in the preparation which generate delays in its development; Similarly, proposes multiple questions arise, which certainly will constitute inputs for future studies.

Palavras-chave : Accounting convergence; SME; training.

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