Publicación:

Implementación de una guía sobre las NIIF para pymes en inventarios de la sección 13 de la empresa almacén y taller Fernando

Resumen

Nowadays in the world economy, there are big changes towards the internationalization of markets with fixed objectives. In this process, Pymes play a fundamental role that becomes the means for the unification of criteria and concepts that facilitate the interpretation, comparison of information analysis through technological changes. In Colombia, with the issuance of decree 3022 of December 27, 2013, which regulates the law 1314 of July 13, 2009, the principles in accounting and financial reporting and information assurance rules were determined with application to natural and legal persons that In accordance with current regulations, they are obliged to keep accounts. In this way both industrial, commercial and service organizations, regardless of their size, small, medium and large companies need to capture resources, make investments and maximize their profitability through one of the key elements as a source of income for the company that are the inventories. With the development of this project, we intend to study section 13 of inventories for Pymes, which determines the recognition and measurement of them, defined as assets held for sale in the normal course of operations, in the process of production with a view to that sale or in the form of materials or supplies that will be consumed in the production process or in the provision of services in a company such as ALMACEN Y TALLER FERNANDO dedicated to the preventive and corrective maintenance of automotive, identifying the representative changes in costs from of the measurement. Of inventories according to the parameters of international standards, and comparing with accounting principles generally accepted in Colombia PCGA (Law 590 of 2000). These objectives establish the need to design a methodological guide that is didactic, practical for the users of the company and simple to use the requirements for the inventories according to the NIIF para Pymes.