Evolución del estándar de propiedad, planta y equipo según las NIIF para pymes en Colombia.

Abstract

Through this document it was intended to analyze the evolution of the recognition and measurement of property, plant, and equipment standards according to IFRS for SMEs in Colombia, taking into account the modifications that have been implemented in the accounting and business environment specifically section 17 (property, plant and equipment), in order to effectively apply said regulations. It should be noted that it would bring great benefits such as the internationalization of small and medium-sized companies in order to facilitate and increase investments by foreign entrepreneurs, and at the same time problems considering that Colombia is a country that presents great difficulties according to its low business development. In any case, it is necessary to be at the forefront of these changes and implement them in the most effective way so that a more agile practice is achieved that contributes to foreign investment and the evolution of companies in this country.