The effect of the application of IFRS on Colombian SMEs and its impact on business competitiveness.
Keywords:
SMEs, IFRS, convergence, analysis.Abstract
The objective of the article was to analyze the intrinsic aspects in the convergence for the adoption of IFRS for SMEs in Colombia. In this way, it is worth mentioning that with the promulgation of Decree 2709 of 2012, in Colombia the first steps for accounting convergence and harmonization begin to be taken, since SMEs have the obligation to present accounting reports under this regulation, which implies for professionals who practice accounting practice to develop skills to properly apply the regulations. Methodologically, the research was developed with a focus on the qualities and behaviors reflected in the reception process, given that the review and compilation of specialized literature in the field of SMEs and IFRS was used.
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