¿Qué determinantes han hecho que las PYMES del sector manufacturero de actividad textil, no realicen la implementación de las NIIF?

Abstract

Colombian companies that are categorized as Pymes companies are going through a process of adoption of new financial reporting standards which seek that Colombia becomes a more competitive country not only locally but also internationally, but to achieve this the owners of these companies are aware that change is necessary and if it is not performed their medium or small companies will have to disappear because all companies at the end of 2016 must be adapted to these standards. Many of these companies did not take the changes required positively by the new standard, and are currently undergoing a process of multiple decisions which conclude on whether the company is economically capable of going through this process, since the implementation of these brings investments of money, one of the major concerns in the process of adoption of IFRS by companies are all those textile companies which have great potential but the delay in its adoption is placing at risk many of these companies.