<?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>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512020000200091</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v30n76.85215</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La comparabilidad de la información financiera en Colombia tras su convergencia con los IFRS. El caso de las propiedades, planta y equipo de las empresas cotizantes]]></article-title>
<article-title xml:lang="en"><![CDATA[COMPARABILITY OF FINANCIAL INFORMATION IN COLOMBIA AFTER ITS CONVERGENCE WITH IFRS. THE CASE OF PROPERTY, PLANT AND EQUIPMENT IN LISTED COMPANIES]]></article-title>
<article-title xml:lang="pt"><![CDATA[A COMPARABILIDADE DA INFORMAÇÃO FINANCEIRA NA COLÔ MBIA APÓS SUA CONVERGÊNCIA COM OS IFRS. O CASO DAS PROPRIEDADES, PLANTA E EQUIPE DAS EMPRESAS COTADAS]]></article-title>
<article-title xml:lang="fr"><![CDATA[LA COMPARABILITÉ DE L'INFORMATION FINANCIÈRE EN COLOMBIE APRÈS SA CONVERGENCE AVEC LES IFRS: LE CAS DES IMMOBILISATIONS CORPORELLES DES SOCIÉTÉS COTÉES]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rico Bonilla]]></surname>
<given-names><![CDATA[Carlos Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Montoya Ocampo]]></surname>
<given-names><![CDATA[Luz Dary]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Franco Navarrete]]></surname>
<given-names><![CDATA[Blanca Myrian]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Laverde Sarmiento]]></surname>
<given-names><![CDATA[Miguel Ángel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Santo Tomás  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Santo Tomás  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Santo Tomás  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Santo Tomás  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>30</volume>
<numero>76</numero>
<fpage>91</fpage>
<lpage>103</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512020000200091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512020000200091&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512020000200091&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: El presente estudio tiene por objeto examinar el efecto de la implementación de los Estándares Internacionales de Información Financiera (IFRS, por sus siglas en inglés), en términos de la comparabilidad de la información financiera de las empresas que cotizan en la Bolsa de Valores de Colombia, entre el periodo previo (2011 y 2013) y el de aplicación de los estándares (2015 y 2017). Por lo tanto, se parte de una metodología en la que se analizan los estados financieros anuales de 65 de estas corporaciones, en lo referente a las políticas, los tratamientos contables y las revelaciones del rubro de propiedades, planta y equipo; de igual modo, se establecen índices de Herfindahl para calcular el grado de armonización material de estas prácticas. En la investigación se encuentra que, en el corto plazo, se ha generado un aumento relevante en la divulgación de la información financiera bajo IFRS; no obstante, aún se tiene bastante potencial de mejora en aspectos como la presentación de la medición posterior por el modelo de la revaluación, los métodos de depreciación y el deterioro de estos activos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: The purpose of this study is to examine the effect of International Financial Reporting Standards (IFRS) in terms of the comparability of the financial information of companies listed on the Colombian Stock Exchange before (2011 and 2013) and after (2015 and 2017) the implementation of such standards. This work follows a methodology that addresses the annual financial statements of 65 companies, regarding policies, accounting treatments and disclosures of property, plant and equipment. In addition, Herfindahl indices are established in order to calculate the degree of material harmonization of these practices. This research found that, in the short term, there has been a significant increase in the disclosure of financial information under IFRS. However, there is still a lot of potential for improvement in aspects such as the presentation of the subsequent measurement by the revaluation model, depreciation methods, and the impairment of assets.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: O objetivo deste estudo é examinar o efeito da implantação das Normas Internacionais de Contabilidade (IFRS, em inglês), quanto à comparabilidade da informação financeira das empresas que cotizam na Bolsa de Valores da Colômbia, entre o período prévio (2011 e 2013) e o de aplicação das Normas (2015 e 2017). Portanto, parte-se de uma metodologia na qual são analisados os balanços financeiros anuais de 65 dessas corporações, no que se refere às políticas, aos tratamentos contabilísticos e às demonstrações da categoria de propriedades, planta e equipe; além disso, são estabelecidos índices de Herfindahl para calcular o grau de harmonização material dessas práticas. Nesta pesquisa, verifica-se que, em curto prazo, foi gerado um aumento relevante na divulgação da informação financeira sob o IFRS; contudo, ainda há bastante potencial de melhoria em aspectos como a apresentação da medição posterior pelo modelo da reavaliação, dos métodos de depreciação e da deterioração desses ativos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: Le but de cette étude est d'examiner l'effet de la mise en &#339;uvre des Normes internationales d'information financière (IFRS), en termes de comparabilité des informations financières des sociétés cotées à la Bourse de Colombie, entre la période précédente (2011 et 2013) et celle de l'application des normes (2015 et 2017). Par conséquent, elle se base sur une méthodologie dans laquelle on analyse les états financiers annuels de 65 de ces sociétés, en ce qui concerne les politiques, les traitements comptables et les informations à fournir sur la rubrique immobilisations corporelles; de même, on établit des indices Herfindahl pour calculer le degré d'harmonisation matérielle de ces pratiques. L'enquête met en évidence que, à court terme, il y a eu une augmentation significative de la divulgation d'informations financières selon les IFRS; néanmoins, il y a encore beaucoup de potentiel d'amélioration sur des aspects tels que la présentation de l'évaluation ultérieure par le modèle de réévaluation, les modes d'amortissement et la dégradation de ces actifs.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[armonización material]]></kwd>
<kwd lng="es"><![CDATA[comparabilidad]]></kwd>
<kwd lng="es"><![CDATA[empresas cotizantes]]></kwd>
<kwd lng="es"><![CDATA[IFRS]]></kwd>
<kwd lng="es"><![CDATA[información financiera]]></kwd>
<kwd lng="es"><![CDATA[propiedades, planta y equipo]]></kwd>
<kwd lng="en"><![CDATA[Comparability]]></kwd>
<kwd lng="en"><![CDATA[financial information]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[listed companies]]></kwd>
<kwd lng="en"><![CDATA[material harmonization]]></kwd>
<kwd lng="en"><![CDATA[property]]></kwd>
<kwd lng="en"><![CDATA[plant and equipment]]></kwd>
<kwd lng="pt"><![CDATA[comparabilidade]]></kwd>
<kwd lng="pt"><![CDATA[empresas cotadas]]></kwd>
<kwd lng="pt"><![CDATA[harmonização material]]></kwd>
<kwd lng="pt"><![CDATA[IFRS]]></kwd>
<kwd lng="pt"><![CDATA[informação financeira]]></kwd>
<kwd lng="pt"><![CDATA[propriedades]]></kwd>
<kwd lng="pt"><![CDATA[planta e equipe]]></kwd>
<kwd lng="fr"><![CDATA[comparabilité]]></kwd>
<kwd lng="fr"><![CDATA[harmonisation matérialle]]></kwd>
<kwd lng="fr"><![CDATA[IFRS]]></kwd>
<kwd lng="fr"><![CDATA[immnobilisations corporelles]]></kwd>
<kwd lng="fr"><![CDATA[informations financières]]></kwd>
<kwd lng="fr"><![CDATA[sociétés cotées]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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