Resumen

VERGARA ARRIETA, José Julio; PUERTA GUARDO, Fabio Andrés  y  HUERTAS CARDOZO, Netty Consuelo. Implementation of international financial reporting standards (IFRS) for small and medium-sized companies (SMEs) in Colombia. Contad. Adm [online]. 2023, vol.68, n.2, e393.  Epub 02-Dic-2024. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2023.2643.

This paper analyzed the impacts of the implementation of IFRS SMEs in 17 financial indicators of 16,217 Colombian companies, belonging to 18 economic sectors. The literature evidence case studies that explain the impacts of IFRS implementation, but this paper goes further by analyzing the financial indicators calculated with financial information prepared under the generally accepted local accounting principles as under IFRS SMEs, which represents an added value. The mean difference was calculated with the Mann-Whitney U test taking the applied accounting standard as an independent variable and the 17 financial indicators as dependent variables, to determine the existence of statistically significant differences between them. The results were dissimilar, not being able to show impacts in groups of indicators or economic sectors, however, the Real Estate and Financial sectors stand out, and the indicator net operating working capital with the highest findings.

Palabras llave : financial ratios; financial analysis; IFRS for SMEs; accounting convergence.

        · resumen en Español     · texto en Español | Inglés     · Español ( pdf ) | Inglés ( pdf )