Impactos en aplicabilidad NIIF para pymes en el sector real en Colombia

Abstract

Addressing a research process whose main purpose is to generate knowledge always necessary to know the historical processes that occurred, for this, it is important to identify the historical events that have changed the accounting origin and Science. So, Highlights accounting scholars place the beginning of the scientific period of the accounting profession in 1846, within the Lombard school Francesco Villa where they were separated from bookkeeping to start investigating accounting science without But since the beginning of the "primary" accounting, known as the transaction log in rocks, papyrus, paintings) until the appearance of double entry in the fifteenth century the history of accounting broke in two, with this notable progress initiated the formation and development of accounting principles to what is now known as International accounting Standards occurred. Globalization is a phenomenon that affects various forms of enterprises, including creating a need to harmonize financial information, so that it can be played anywhere in the world for potential investors in the capital market. The implementation of IFRS for SMEs entails simplifications or advantages or disadvantages complexities, legal and tax consequences such as the careful calculation of deferred taxes represent a symbiosis between tax accounting and financial accounting. Law 1314 of 2009 recognizes the dichotomy between financial accounting and tax accounting, which states that over and pursue different purposes and therefore may have different information. The implementation of IFRS for SMEs in Colombia concluded that one of the many benefits offered by the implementation of IFRS for SMEs is that the quality of the information that is really more efficient, allowing decision-making to improve time real and possible manipulation utilities something that happens a lot in the presentation of financial reports in Colombia, also a new vision for the accounting world, endless borders and new negotiations to extend the international comparability, and decreases improve productivity, competitiveness, standards and norms established International standards in order to promote globalization and internationalization.