Impactos más relevantes que surgieron tras la implementación de las NIIF para pymes en Colombia tanto en el ámbito contable como tributario -sección 17

Abstract

This article aims to describe, based on a quantitative research methodology, which was carried out through a bibliographic review, some of the most relevant impacts from the accounting and tax fields based on section 17, plant property. and equipment, which arose as a result of the implementation of IFRS SMEs in Colombia and the changes that have occurred as a result of them. It is important to note that the implementation of these standards provides companies great benefits, since, in this way, the information is true and provides confidence. Likewise, there may be increases in equity as a consequence of the revaluation and fair value methods. However, it also brought greater challenges for accounting professionals when it comes to accepting the changes and when carrying out tax reconciliation.