Análisis del impacto financiero de las pymes de Colombia, derivado de las inconsistencias de información contable por la globalización, durante 2012-2013: Estudio de caso

Abstract

This study analyzes the financial impact on SMEs in Colombia, derived from the inconsistencies of accounting information by globalization. To do this, based on a descriptive research, qualitative methods were handled through surveys and interviews and quantitative methods for information management supported by case study, obtaining important results as the meta model implementation XBLR generates benefits for organizations, arising from changes in the valuation of assets, useful lives and both historical and current directly affecting financial reporting and the support of the company derived from its assets costs. Similarly, with the implementation of IFRS implied in the model XBLR do that inconsistencies in the accounting information in Colombia are more noticeable and costly for companies fulfilling the research hypothesis.