Análisis comparativo sobre la implementación de las NIIF en pymes de Colombia y Perú. Implementación de las NIIF en las pymes de Colombia y Perú: un análisis comparativo de los impactos económicos y empresariales

Abstract

This article compares how the International Financial Reporting Standards (IFRS) are implemented in small and medium-sized enterprises (SMEs) in Colombia and Peru, and analyzes their economic and business impacts. Peru applies full IFRS more widely, even to some SMEs, whereas Colombia uses a segmented approach where SMEs follow the IFRS for SMEs standard. Through a documentary and comparative analysis, the study explores how each model has influenced accounting standardization, financial transparency, and administrative burden. Findings suggest that Colombia’s model, being tailored to business size, eases compliance, though challenges in training and implementation costs persist. In contrast, Peru’s broader application of full IFRS creates greater accounting pressure on SMEs, leading to some resistance. The study also examines the role of business informality and tax policies in each country’s adoption process and ends with proposals to strengthen accounting education, promote digital tools, and encourage SME formalization.