IFRS implementation challenges in Southern Colombia’s agricultural sector
Andrés Ultreras-Rodríguez,
Mario M. Bueno-Fernández,
Adriana Chávez-Hernández
et al.
Abstract:In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies u… Show more
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