MATERIALIDAD EN LOS ESTADOS FINANCIEROS: CASO PYMES DEL SECTOR SALUD EN SINCELEJO

The adoption and implementation of the International Financial Reporting Standards for PYMES in Colombia, establishes as a necessary and relevant condition for these entities, to provide reasonable financial information for the Stakeholders; Information that must be free of material mistakes, considering the cost - benefits derived from it. Therefore, the present research emphasizes the evaluation of the criteria used by PYMES in the health sector in the city of Sincelejo for the assessment of the materiality of the items that make up the financial statements and the way in which it has influenced in the making of decisions and reports or audit opinions. Research will be conducted under the qualitative approach.