Impacto implementar normas internacionales de información financiera para pymes a la empresa multidiomas limitada
De la Hoz Hernández, Jorge Armando
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AbstractSmall and medium enterprises (SMEs) have been playing an increasingly important role in the development of nations and particularly in the case of Colombia have contributed significantly to vital issues such as increased exports and job creation, elements these important economic growth of the country in an attempt to minimize the poverty levels. However, these businesses generally reflect a number of limitations and difficulties which are peculiar, such as the few sources for obtaining financial resources, lack of vision for the future of business, limited technical and management of their owners, lack of appropriate technological structures that facilitate the optimization of resources and above all, to the limitations of a regulatory structure unreliable accounting material and the lack of information systems that allow, among other things, measure business performance, identify the true owners and managers management and the ability to make projections of medium to long term which can ensure their growth in order to participate and compete better in international markets. Although the country has a structure in accounting rules established by the Regulatory Decree 2649 of 1993, which is the origin and foundation in international accounting models of the moment, its interpretation or application is quite far from the objectives and characteristics under which was designed, due to the large amount of regulation or regulation generated by a number of issuers which together have led to confusion, disorientation and critical capacity limitation of accounting professionals at the time of application. Similarly, it is no secret that the position taken by the Colombian State regarding the accounting issue has been influenced by fiscalist type needs to generate a tax structure whose main purpose is aimed at ensuring the increase in the taxable bases on which yields the necessary steps, in detriment to reflect the true economic and financial situation of organizations in an attempt to strengthen decision-making. The process of global liberalization and globalization has demanded in the international community need for quality information, reliable and comparable information to enable them to guide their investment decisions. While the influence of transparent is exercised by the so-called capital markets, information needs are widespread at all corporate levels and types of users, including SMEs course, due to commitments increasingly demanding that their environment will be required. On the other hand, has always been considered, ratifying increasingly, that accounting is sufficient and necessary tool at any level whose goodness is displayed in order to enable all those who require sufficient information to support decision-making processes in nature economic. To comply with the requirements and needs of users of financial information, especially investors and creditors, have developed schemes international accounting regulation which aim to define the general structure which implement models that meet the standardization purposes in an attempt to achieve quality requirements and compatibility information. In an effort to strengthen the structures of Colombian SMEs, is necessary to optimize its information systems for which the formal adoption of international standards prove to be an appropriate scheme due to the guidance under which they are designed, giving primary importance to quality of financial information over individual user constraints. This course involves a joint effort between government, business, accounting profession, universities, etc.