Análisis comparativo y simulación del impacto financiero del tratamiento contable de los activos intangibles bajo NIIF plenas y NIIF para PYMES en Colombia

Abstract

The accounting treatment of intangible assets constitutes one of the most complex aspects of financial accounting due to the difficulty of identifying and measuring resources that, although lacking physical substance, generate future economic benefits. In Colombia, the coexistence of two regulatory frameworks, full IFRS and IFRS for SMEs, has generated differences in the criteria for recognition, measurement, and presentation of these assets, which may affect the comparability of financial information among entities that apply different accounting frameworks. To analyze the similarities and regulatory discrepancies in the financial impact of the accounting treatment of intangible assets under full IFRS and IFRS for SMEs in Colombian companies. The research adopted a mixed descriptive-comparative approach, combining documentary analysis of accounting regulations with a financial simulation based on hypothetical scenarios developed in spreadsheet models. Variations were identified in the value of assets, equity, and certain financial indicators when different measurement criteria are applied. The results show that accounting policies influence the financial representation of organizations; therefore, their interpretation must consider the regulatory framework applied.