Implementación y efectos en la información financiera de la IPS Vida Ser por la adopción del marco normativo NIIF Pymes

Abstract

Currently, globalization has had a significant impact on the financial reality of companies, demanding competitiveness, and confidence in their operations. To grant these characteristics to the accounting information, the implementation of the International Financial Reporting Standards (IFRS) is currently required. In the case of the SME IPS Vida Ser EU, an implementation of the IFRS standards was conducted and said process was documented in three phases, one of diagnosis, the next of implementation and the final one corresponding to the evaluation of the impact.