Análisis del Impacto de la Norma Internacional de Información Financiera (NIIF) en las PYMEs Ecuatorianas

Abstract

The adoption of the International Financial Reporting Standard (IFRS) in Ecuadorian SMEs has posed several challenges and opportunities. The study addresses the lack of adequate accounting and financial infrastructure, lack of trained personnel, and high transition costs as the main obstacles for SMEs. Despite these challenges, IFRS adoption has improved the transparency and comparability of financial statements, facilitated access to financing, and improved internal management. Effective strategies include training programs, implementation of appropriate technology and specialized consulting. Successful experiences demonstrate that, although adoption can be costly and complex, it offers significant benefits such as increased investor confidence and competitiveness in the global marketplace. This analysis concludes that, with the right support and a gradual transition, SMEs can overcome the challenges and take advantage of IFRS, thus improving their sustainability and market position.