<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-3592</journal-id>
<journal-title><![CDATA[Cuadernos de Administración]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Adm.]]></abbrev-journal-title>
<issn>0120-3592</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-35922016000200049</article-id>
<article-id pub-id-type="doi">10.11144/Javeriana.cao29-53.nmrc</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[NIIF y MIPYMES: retos de la contabilidad para el contexto y la productividad]]></article-title>
<article-title xml:lang="en"><![CDATA[IFRS and MSMEs: accounting challenges for context and productivity]]></article-title>
<article-title xml:lang="pt"><![CDATA[NIIF e MPMEs: desafios da contabilidade para o contexto e para a produtividade]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<volume>29</volume>
<numero>53</numero>
<fpage>49</fpage>
<lpage>76</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-35922016000200049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-35922016000200049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-35922016000200049&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las micro, pequeñas y medianas empresas (MIPYMES) constituyen la mayoría de organizaciones en el tejido empresarial mundial. Dado el proceso de estandarización contable internacional liderado por el IASB, surge la NIIF-PYMES, esta norma asume el enfoque de las NIIF para empresas cotizadas. Dado que las MIPYMES no participan en mercados de valores este artículo examina si la regulación contable del IASB puede promover la preparación de información contable y financiera útil para la toma de decisiones y la productividad en las MIPYMES. El artículo caracteriza el enfoque y las limitaciones que impone la regulación contable internacional, para la información de estas empresas, enfatizando en los retos para que sea útil en la toma de decisiones y para la productividad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Micro, small and medium enterprises (MSMEs) constitute most of organizations within the global entrepreneurial network. When the international accounting standardization process led by IASB is established, the IFRS-MSMEs comes into existence, a regulation that assumes the focus of IFRS for listed companies. Since the MSMEs do not participate in stock markets, this article examines whether accounting regulation of IASB can promote the preparation of useful accounting and financial information for decision-making and productivity within the MSMEs. The article characterizes the focus and limitations that the international accounting regulation imposes for the information of these enterprises, emphasizing its challenges so that it becomes useful for decision-making and productivity.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo As micro, pequenas e médias empresas (MPMEs) constituem a maioria das organizações no contexto empresarial mundial. Tendo em vista o processo de padronização contábil internacional liderado pelo Conselho de Normas Internacionais de Contabilidade (IASB), surge a NIIF-MPMEs. Essa norma assume a abordagem das NIIF para empresas cotizadas. Considerando que as MPMEs não participam de mercados de valores, este artigo examina se a regulamentação contábil do IASB pode promover a preparação de informação contável e financeira útil para a tomada de decisões e para a produtividade nas MPMEs. Além disso, caracteriza a abordagem e as limitações que a regulamentação contábil internacional impõe para a informação dessas empresas, dando ênfase aos desafios para que seja útil na tomada de decisões e para a produtividade.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[NIIF para PYMES]]></kwd>
<kwd lng="es"><![CDATA[regulación contable]]></kwd>
<kwd lng="es"><![CDATA[productividad]]></kwd>
<kwd lng="es"><![CDATA[mipymes]]></kwd>
<kwd lng="es"><![CDATA[financiarización]]></kwd>
<kwd lng="en"><![CDATA[IFRS for MSMEs]]></kwd>
<kwd lng="en"><![CDATA[accounting regulations]]></kwd>
<kwd lng="en"><![CDATA[productivity]]></kwd>
<kwd lng="en"><![CDATA[MSMEs]]></kwd>
<kwd lng="en"><![CDATA[financialization]]></kwd>
<kwd lng="pt"><![CDATA[NIIF para MPMEs]]></kwd>
<kwd lng="pt"><![CDATA[regulamentação]]></kwd>
<kwd lng="pt"><![CDATA[contábil]]></kwd>
<kwd lng="pt"><![CDATA[produtividade]]></kwd>
<kwd lng="pt"><![CDATA[MPMEs]]></kwd>
<kwd lng="pt"><![CDATA[financeirização]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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