Posible impacto económico y social en la adopción de las NIIF, en las pequeñas y medianas empresas de la ciudad de Popayán

Abstract

This work was carried out in order to measure the possible impact of the IFRS in the city of Popayan, taking into account the business vision and identifying the accounting and financial regulations and thus determine the process of convergence in the city. This is how the opinion of the businessmen was obtained regarding the current regulations related to the IFRS for SMEs; through a sampling by means of surveys with the objective of investigating the knowledge or ignorance of the leaders of the economic entity in the city of Popayan. Key