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Impacto De La Aplicación De Las Normas Internacionales De Información Finanaciera (Niif) En La Valoración De Una Empresa Pyme Del Grupo 2

Author

Listed:
  • Rodrigo Pérez Pena

Abstract

Resumen Este artículo tiene el propósito de analizar el impacto financiero que ocasionan los diferentes ajustes de las NIIF en la información financiera de las empresas pymes ubicadas en el grupo 2. Para ello, se aplicó la técnica de flujo de caja libre descontado, con propósitos de valoración, y la técnica de valoración por el método del EVA, a partir de la información financiera de los anos 2014 y 2015 de una empresa de dicho grupo. Esto se llevó a cabo, teniendo en cuenta el periodo de transición de las NIIF, según lo establecido en artículo 3 del Decreto 2784 de 2012. Realizada la valoración, se estableció que la empresa mejoró su valor patrimonial. Palabras Clave NIIF, IASB, Costo de Capital, Riesgo, Mercados. JEL: G12; G15; D53; D81. Abstract This article is aimed at analyzing the financial impact of the different adjustments to IFRS on the financial information of SMEs in Group 2. For this purpose, the discounted free cash flow technique for valuation purposes and the EVA valuation technique were applied, based on the financial information of 2014 and 2015 of a group 2 company, taking into account the transition period of the IFRS, as established in the article 3, Ordinance 2784 of 2012. Once the valuation was carried out, it was established that the company improved its equity value. Key words: IFRS, IASB, Cost of Capital, Risk, Markets.

Suggested Citation

  • Rodrigo Pérez Pena, 2018. "Impacto De La Aplicación De Las Normas Internacionales De Información Finanaciera (Niif) En La Valoración De Una Empresa Pyme Del Grupo 2," Revista de Economía y Administración, Universidad Autónoma de Occidente, vol. 15(1), July.
    • Handle: RePEc:col:000156:016447
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    More about this item

    Keywords

    NIIF; IASB; Costo de Capital; Riesgo; Mercados.;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • D53 - Microeconomics - - General Equilibrium and Disequilibrium - - - Financial Markets
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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