NIC 19 y su influencia en la sostenibilidad financiera en las empresas 2023 - 2024

This study addresses the influence of IAS 19 on the financial sustainability of companies, focusing on how its correct implementation impacts the management of labor liabilities and financial transparency. The main objective is to examine how companies that adopt this standard achieve greater operating efficiency and financial stability. To this end, quantitative methods were employed by analyzing companies of different sizes that implemented IAS 19. The results revealed that large companies, with more resources, achieved a successful integration of the standard, improving their financial indicators, such as debt reduction and increased profitability. In contrast, medium-sized companies faced difficulties in adopting the standard, although those that managed to implement it also saw improvements in their financial results. Large companies showed an 11.38% improvement in operating cash flow, while medium-sized companies achieved a remarkable 95.80% increase. In addition, financial transparency increased in both categories, reaching 40% in large companies and 50% in medium-sized ones. The discussion highlights that, although the benefits of IAS 19 are evident, it is crucial to provide support and training to medium-sized companies to maximize its impact. The conclusions point out that IAS 19 is fundamental for financial sustainability, improving financial transparency and investor confidence