El Otro Resultado Integral en los Estados Financieros de propósito general de las empresas colombianas no cotizadas y su impacto en el resultado neto del periodo

Lorena Vásquez Arang

doi:10.17533/udea.rc.n82a04

Auteurs-es

Lorena Vásquez Arang Universidad de Antioquia https://orcid.org/0000-0002-3561-3355

DOI :

https://doi.org/10.17533/udea.rc.n82a04

Mots-clés :

Autres éléments du résultat global, présentation des états financiers, PME, IFRS Full, résultat global net

Résumé

L'objectif de cet article est de caractériser la présentation des items qui composent les autres éléments du résultat global (OCI) présentés par les sociétés colombiennes non cotées, sur la base des exigences de la norme comptable internationale 1 (IAS 1 : Présentation des états financiers) et des directives de la Surintendance des Sociétés ; et, en outre, d'évaluer leur impact sur les résultats de la période. Afin d'atteindre l'objectif de recherche, un échantillon d'entreprises colombiennes a été utilisé pour la période 2016 à 2019, ce qui a donné lieu à un total de 1977 observations d'entreprises déclarant selon les full IFRS et 4960 observations d'entreprises déclarant selon les IFRS pour les PME. Sur la base d'une analyse univariée des comptes qui composent l'OCI et des exigences auxquelles les entreprises colombiennes doivent se conformer, on peut noter que les éléments les plus courants sont : la réévaluation des actifs fixes, les écarts de conversion de devises et les résultats des mesures des avantages sociaux. Il est également évident que l'impact de l'OCI sur le résultat net est positif dans le cas des full IFRS complète et de l'IFRS PME.

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