Evolución de las normas internacionales de información financiera (NIIF): implicaciones para la transparencia y la toma de decisiones empresariales

International Financial Reporting Standards (IFRS) have undergone substantial evolution in recent decades, with the purpose of homogenizing the presentation of financial statements at a global level, thus ensuring higher levels of transparency, comparability and reliability in accounting information. This process has been driven by the growing complexity of financial markets, the economic interconnectivity derived from globalization and the imperative need to optimize the quality of data used in business decision-making. The purpose of this research was to examine the evolution of International Financial Reporting Standards (IFRS) and their impact on transparency and decision-making within the business environment, identifying the main challenges and benefits derived from their implementation in various economic and regulatory environments. The methodology of the Systematic Review of the literature on its application invarious contexts and its impact on transparency, strategic decision-making and financial comparability was implemented. The evolution of International Financial Reporting Standards (IFRS) has represented a significant advance in the harmonization of accounting principles at a global level, promoting greater comparability and uniformity in financial statements. The implementation of IFRS directly influences strategic decision-making within organizations, as it provides more accurate and relevant financial information, allowing managers to assess company performance with greater certainty, manage risks and plan investments.