Application Of International Financial Reporting Standards (Niif) In Smes Latin American Borders : Colombia Venezuela
Abstract
The purpose of this paper is to present the results of an investigation whose objective is to analyze the application of International Financial Reporting Standards in SMEs located in the Colombian-Venezuelan border area. The analysis of favorable or unfavorable situations in the application of international financial information standards, caused by the transition to the new accounting system and the real evaluation of the impact of the conversion builds the problem to be investigated. Knowing the positive and negative variables of the conversion helps to determine the factors of change in the different accounting and financial doctrines that directly affect business management and its effects on the investigated sectors of the local manufacturing industry.
The methodology used is quantitative using techniques of the descriptive, transactional approach. For the collection of information, the survey technique was used through a questionnaire. The people surveyed correspond to personnel linked to SMEs. Among the results, the non-adoption of the regulations stands out as expected by the State for economic reasons and the complexity of the change. The perception in relation to its implementation shows that in the preliminary results there is disagreement about the adoption of the standard, although they must adopt them if they want to grow.
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