Desafíos y oportunidades en la implementación de las NIIF en la gestión de activos fijos: un estudio comparativo entre Perú y Colombia

Abstract

This descriptive study with a qualitative component examines the challenges and opportunities of IFRS implementation in fixed asset management, comparing Peru and Colombia. The research combines a documentary review of regulations and specialized literature with specif questions of faculty experts in fixed assets; findings were synthesized descriptively and through thematic content analysis. Both countries face common hurdles (training gaps, resource constraints, and practical difficulties in componentization, revaluation, and impairment). However, Peru is more advanced, as evidenced by: first, stronger institutional support and wider availability of public training programs; second, broader use of practical guidelines and templates for measurement, revaluation, and impairment testing; third, lower dispersion in useful life and component policies across firms; and fourth, more consistent reporting due to reduced valuation discrepancies. In Colombia, more pronounced gaps persist in specialized training, heterogeneous implementation among SMEs, and a slower adoption of componentization, impairment testing, and accounting–tax reconciliation. Continuous training and government backing emerge as critical enablers of effective and comparable IFRS implementation, while tangible opportunities lie in updating accounting policy manuals, strengthening physical inventories, and scheduling periodic reviews of estimates.