Impacto de la implementación de normas internacionales de información financiera para Pymes en la ciudad de Santa Marta
This document implements the implementation of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in the city of Santa Marta, has generated a great impact on the local business environment. The aim of this study is to analyse in detail the effects of this...
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| Autores principales: | , |
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| Otros Autores: | |
| Formato: | Versión final del autor, Versión aceptada para publicar |
| Lenguaje: | Español |
| Publicado: |
Universidad Antonio Nariño
2024
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| Materias: | |
| Acceso en línea: | https://repositorio.uan.edu.co/handle/123456789/10015 |
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| Sumario: | This document implements the implementation of the International Financial
Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) in the city of Santa
Marta, has generated a great impact on the local business environment. The aim of this
study is to analyse in detail the effects of this transition on SMEs in Santa Marta,
examining both the advantages and the problems faced by local businesses.
Through a detailed analysis, it has shown that the implementation of IFRS for
SMEs has increased transparency and comparability of financial information for
businesses, which has increased investor confidence and facilitated access to financing
under more favourable conditions. In addition, there has been increased competition
between small and medium-sized enterprises (SMEs) in national and international markets.
Finally, this project emphasizes the importance of knowing the impact on
implementation of the International Standards (NIF) for SMEs in Santa Marta. As the
companies continue to adapt the NIF for SMEs, it is essential to monitoring and support
this process to maximize benefits and support this process to maximize benefits and
overcome challenges. |
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