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Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas

Author

Listed:
  • Guiovanny Lasso-Marmolejo
  • Carlos Arturo Vargas-Sierra
  • Carlos Jair Ruano-Delgado

Abstract

El propósito del presente artículo es la medición del efecto patrimonial del proceso de convergencia contable para la pequena y mediana empresa (Pyme) colombiana. Tomando una muestra de 12.508 empresas, se establece el efecto patrimonial a partir de la comparación de información contable presentada bajo principios locales y bajo las normas internacionales de información financiera (NIIF) para la Pyme. A partir de lo anterior, se encontró que el valor patrimonial de las empresas analizadas bajo el nuevo marco contable es menor. Adicionalmente, los inventarios, las cuentas comerciales por cobrar, así como los intangibles presentan variaciones negativas, mientras que la propiedad, planta y equipo presenta incrementos. Referente a la Pyme de la industria manufacturera, se encontraron incrementos en el valor del patrimonio y la propiedad, planta y equipo.

Suggested Citation

  • Guiovanny Lasso-Marmolejo & Carlos Arturo Vargas-Sierra & Carlos Jair Ruano-Delgado, 2018. "Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(146), pages 99-113, February.
    • Handle: RePEc:col:000129:016218
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2814
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    More about this item

    Keywords

    convergencia contable; efecto patrimonial;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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