TY  - JOUR 
TI  - Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas
PB  - Universidad Icesi
PY  - 2018
issn 0123-5923
AB  - The purpose of this article is to measure the equity effect of the accounting convergence process on Colombian small and medium-sized
enterprises (SME). Taking a sample of 12.058 companies, the equity effect was established based on the comparison of accounting information
presented under local principles and pursuant International Financial Reporting Standards (IFRS) for SMEs. It was found that the equity value
of the companies analyzed under the new accounting framework is lower. Additionally, inventories, trade accounts receivable, as well as
intangibles show negative variations, while property, facility and equipment show increases. Increases in the value of equity and property,
facility and equipment were found for manufacturing SMEs.
KW  - Pymes - Colombia
KW  - Convergencia contable
KW  - Pequeñas y medianas empresas (PYMES)
KW  - Información financiera
UR  - https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2814
ER  -