Análisis del Gobierno Corporativo en torno a las NIIF para las Pymes agroindustriales del Valle del Cauca

Abstract

This academic year follows the proposal for a compendium of two topics of singular relevance to the Colombian accounting context, Corporate Governance and its convergence to International Financial Reporting Standards. The link between Corporate Governance and IFRS is that by means of "good practices" of Corporate Governance, not only is an environment of respect for the rights of shareholders and investors encouraged, additionally values, solidity and efficiency in companies. The results of the research carried out indicate that corporate governance provides added value to the convergence process of companies towards IFRS in two specific instances; First, they allow these SME sector organizations to comply with the standards issued for this purpose, and second, because this Corporate Governance model guarantees better compliance and transparency to the actions of the corporate management and control bodies