Efectos de la adopción de las Niif en siete pymes de Medellín

Bibliographic Data

ID21436242
AuthorsJesús Daniel Rico Buitrago (0000-0002-8117-6782, Antioquia Institute of Technology), Carlos Hernán González Parias (0000-0001-6129-8662, Antioquia Institute of Technology), Diego Fernando Galvis Cataño (0000-0002-4790-6489, Antioquia Institute of Technology), Catalina Cárcamo Hernández (0000-0002-9722-2210, Corporación Universitaria Minuto de Dios)
Year2023
Volume53
Issue1
Pages1-20
Publication date2023-06-23
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueAdministración & Desarrollo (JOURNAL)
Journal identifiersISSN: 0120-3754 • E-ISSN: 2500-5227
PublisherEscuela Superior de Administracion Publica (PUBLISHER)
DOI10.22431/25005227.vol53n1.7
OpenAlexW4381736207
LanguageES
References cited7

This research article aims to analyze the effects of the adoption of IFRS in seven SMEs in Medellín, based on theories put forward by various authors. Methodologically, it implements a descriptive design, with a qualitative approach, where the population is equal to the size of the sample: seven SMEs from Medellín; using the interview, the logical summary as data collection technique and to analyze the information the documentary analysis, allowing to show that the different areas of the organizations presented changes in the processes; accounting accounts such as trade accounts receivable, inventories, deferred assets and property, plant and equipment were affected in their measurement and therefore presented impairment, as well as equity due to adjustments in results; Finally, the adoption of IFRS in the SMEs under study led to advantages and disadvantages in terms of financial information

Art · Humanities · Political science · Business, Innovation, and Economy · Diverse Applied Research Studies · Educational Methods and Psychological Studies

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