In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

Highly nutritive and antioxidants-enriched okra (Abelmoschus esculentus) gets sub-optimal field yield due to the irregular germination coupled with non-synchronized harvests. Hence, the research aimed at assessing the combined impact of seed priming and field-level gibberellic acid (GA₃) foliar spray on the yield and post-harvest quality of okra. The lab studies were conducted using a complete randomized design (CRD), while the field trials were performed following a factorial randomized complete block design (RCBD) with three replications. Okra seeds were subjected to ten different priming methods to assess their impact on seed germination and seeding vigor. In the premier step, okra seeds were subjected to ten different priming methods, like hydro priming for 6, 12, and 18 h, halo priming with 3% NaCl at 35 ℃, 45 ℃, and 60 ℃, acid priming with 80% H₂SO₄ for 2.5, 5, and 10 min. Based on the observation, hydro priming for 12 h exhibited the best germination rate (90%), followed by halo seed priming at 60 ℃ and acid priming for 5 min. Furthermore, the halo priming at 60 ℃ demonstrated the greatest seedling vigor index (1965), whereas acid priming for 5 min resulted in favorable outcomes in terms of early emergence in 2.66 days. In addition, varying concentrations of GA₃ (0, 100, 200, and 300 ppm) were also administered to the best three primed seedlings for evaluating their field performance. The findings indicated that applying GA₃ at a concentration of 300 ppm to seedlings raised through acid priming (80% H₂SO₄ for 5 min) resulted in improved leaf length, reduced time to flowering (first and 50%) and harvest, increased pod diameter, individual pod weight, and yield per plant (735.16 g). Additionally, the treatment involving GA₃ at 300 ppm with halo priming (3% NaCl) at 60 ℃ exhibited the longest shelf life (21 days) of okra with the lowest levels of rotting (6.73%) and color change (1.12) in the polyethylene storage condition.