Análisis de la implementación para las NIIF en Colombia: una revisión a la literatura desde el año 2017 a 2021.

Abstract

The central objective of this project is to present the current panorama of the implementation of the IFRS in national companies, the methodology used is qualitative and documentary. The investigation begins with the compilation of different documentary sources such as specialized magazines, publications, university repositories, and reports from control entities and national organizations, which are selected with the aim of presenting the main obstacles and advantages of the implementation of the international standard. The contextualization of the process at the national level and the comments of the author of the research, during the development of the study it is evident that IFRS are a universal language although they are not applied in all countries. As a conclusion of the investigation, it is established that the main benefit of the implementation of IFRS is the improvement of the quality in the presentation of financial information, which allows the possibility of accessing international markets, the reliability of the information in the financial statements. and the increase in national and foreign investment in the country's companies, as obstacles to the implementation of the standard, are the high training costs, new operational burdens and the acquisition of computer tools, the lack of knowledge of the personnel in charge of the process and lack of interest on the part of managers and administrators.