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Cumplimiento de los requisitos de revelación de información financiera en empresas de familia que aplican el marco normativo para Pymes en Colombia.
| dc.rights.license | Atribución-NoComercial-SinDerivadas 4.0 Internacional |
| dc.contributor.advisor | Vera Colina, Mary Analí |
| dc.contributor.author | Salazar Baquero, César Augusto |
| dc.date.accessioned | 2021-09-22T20:51:39Z |
| dc.date.available | 2021-09-22T20:51:39Z |
| dc.date.issued | 2021-05-02 |
| dc.identifier.uri | https://repositorio.unal.edu.co/handle/unal/80265 |
| dc.description | ilustraciones, gráficas, tablas |
| dc.description.abstract | La reciente convergencia hacia normas internacionales de información financiera plantea interesantes retos. Uno de ellos supone la necesidad de retroalimentar si los objetivos propuestos por la Ley 1314 del 2009 se han alcanzado. En Colombia se han realizado diversos estudios sobre impactos de aplicación de NIIF, sin embargo, no se observan estudios que permitan evaluar el nivel de cumplimiento de los estados financieros con la regulación aplicable. A nivel internacional, una de las herramientas más utilizadas para la evaluación de la calidad de la información financiera son los índices de cumplimiento. Mediante el enfoque dicotómico y el enfoque cumplimiento parcial no ponderado, es posible determinar de manera sistemática el nivel de cumplimiento normativo en los estados financieros. Dada la importancia de las empresas de familia a nivel nacional e internacional, el presente trabajo realiza una evaluación del cumplimiento de los requisitos de revelación en una selección de empresas de familia que utilizan el marco normativo de pequeñas y medianas entidades. Los resultados muestran un nivel promedio de cumplimiento del 47,06% que podría catalogarse como bajo. El factor que influye primordialmente en los resultados, según lo reportado por las entidades fue el desconocimiento de los requerimientos normativos. Los resultados sugieren reflexiones sobre los objetivos propuestos por la Ley 1314 del 2009 y plantean retos importantes hacia el futuro por parte de todos los actores y demás componentes de nuestro sistema contable (Texto tomado de la fuente) |
| dc.description.abstract | Recent convergence from previous GAAP to international financial reporting standards raises interesting challenges. One of them involves feedback about objectives proposed by Law 1314/2009 being achieved. In Colombia, numerous studies about consequences of applying IFRS have been carried out, however, there are no studies that demonstrate the level of compliance of the financial statements with accounting standards. At an international level, compliance index is one of the most used tools to assess the quality of financial information. Using both, the dichotomous approach, and the unweighted partial compliance approach, it is possible to obtain the level of compliance for the financial statements. Given the importance of family firms, not only at a national, but at an international level, this paper performs an assessment of disclosure requirements compliance in a selection of family businesses that uses the accounting regulation for small and medium-sized entities. The findings revealed an overall mean compliance of 47.06% that could be addressed as low. The factor that primarily influences the results, as reported by the entities, was lack of knowledge of the accounting requirements. The conclusions suggest reflections on objectives of Law 1314/2009 and foresee important and future challenges to be taken in consideration by all participants in Colombian accounting system. |
| dc.format.extent | 71 páginas |
| dc.format.mimetype | application/pdf |
| dc.language.iso | spa |
| dc.title | Cumplimiento de los requisitos de revelación de información financiera en empresas de familia que aplican el marco normativo para Pymes en Colombia. |
| dc.type | Trabajo de grado - Maestría |
| dc.type.driver | info:eu-repo/semantics/masterThesis |
| dc.type.version | info:eu-repo/semantics/acceptedVersion |
| dc.publisher.program | Bogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas |
| dc.description.degreelevel | Maestría |
| dc.description.degreename | Magister en Contabilidad y Finanzas |
| dc.description.researcharea | Contabilidad |
| dc.identifier.instname | Universidad Nacional de Colombia |
| dc.identifier.reponame | Repositorio Institucional Universidad Nacional de Colombia |
| dc.identifier.repourl | https://repositorio.unal.edu.co/ |
| dc.publisher.department | Escuela de Administración y Contaduría Pública |
| dc.publisher.faculty | Facultad de Ciencias Económicas |
| dc.publisher.place | Bogotá - Colombia |
| dc.publisher.branch | Universidad Nacional de Colombia - Sede Bogotá |
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| dc.rights.accessrights | info:eu-repo/semantics/openAccess |
| dc.subject.jel | G1 Mercados financieros en general |
| dc.subject.jel | G18 Política pública y regulación |
| dc.subject.proposal | NIIF para las Pymes |
| dc.subject.proposal | Empresas de familia |
| dc.subject.proposal | ïndices de cumplimiento |
| dc.subject.proposal | calidad de la información financiera |
| dc.subject.proposal | IFRS for SMEs |
| dc.subject.proposal | family firms |
| dc.subject.proposal | compliance index |
| dc.subject.proposal | financial reporting quality |
| dc.title.translated | Financial information disclosure compliance in family firms under SMEs accounting framework in Colombia. |
| dc.type.coar | http://purl.org/coar/resource_type/c_bdcc |
| dc.type.coarversion | http://purl.org/coar/version/c_ab4af688f83e57aa |
| dc.type.content | Text |
| dc.type.redcol | http://purl.org/redcol/resource_type/TM |
| oaire.accessrights | http://purl.org/coar/access_right/c_14cb |
| dcterms.audience.professionaldevelopment | Investigadores |