Una Interpretación estratégica de las NIIF para pymes en Bogotá

Abstract

This article offers a new strategic prospective for entrepreneurs in terms of their perceived environment about the IFRS and the common benefit between different business tensions. Profitability vs Growth, Short term vs Long Term, Whole vs Parts. Factor analysis was employed on primary data, containing entrepreneur’s perceived environment based upon the relationship between IRFS for Small Business and the aforementioned common benefit between business tensions. Factor loadings, variable correlation and components. Cleared the way for business prospective and lay down the basics for a Balanced Score card that combines both Financial and Marketing information by interpreting the IFRS for small business