Fonte: TRANSITARE; Vol. 9 Núm. 2 (2023): TRANSITARE. Revista de Turismo, Economía y Negocios.; 23-42
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Resumo: This scientific article aimed to analyze the evolution of the Implementation of International Financial Reporting Standards for SMEs in the agricultural sector of Valledupar, understanding that Colombian agriculture has always been one of the main financial activities due to the geomorphological location of the Colombian territory. The land has many advantages in physical properties, natural resources and types of thermal floors and with this there is a productive benefit; Among them, the department of Cesar, offers a wide range of diversity of agricultural and livestock products. In terms of methodology, the research was based on a qualitative research paradigm and adopted a documentary-type design, in which scientific articles, postgraduate projects, books and web pages, and other types of documents were consulted.
