Publicación: Efectos de la aplicación de la NIC 7 estado de flujo de efectivos en la Caja de Compensación Familiar de Arauca Comfiar
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The work done is the accumulation of exercises and experiences of the entire transition period of local regulations PCGA decree 2649 of 1993 towards the International Financial Reporting Standards IFRS Law 1314 of 2009 in the Family Compensation Fund of Arauca COMFIAR where a Analysis of the financial statements (Balance Sheet and Statement of Results) and collection of information for the preparation of the financial statements. During this process, the International Standards Advisor was assisted by Dr. Rodrigo Estupiñan Gaitán, the legal representative of RODRIGO ESTUPIÑAN GAITAN & CO experts in financial statements preparation and author of books on the elaboration of Cash Flows, which has been leading this process in this corporation since 2014. According to the aforementioned information, the worksheet was processed as a first step, where the items of the two previous financial statements were taken into account, once the first part of the worksheet as main filter was validated the results which were equal to zero indicating the square of said procedure. Following this, the conciliation of the eliminatory games and subsequent fulfillment of the format was carried out, which counts as well with their respective validation in order to discard them, and if they have been corrected immediately, these results treated in this other calculation are the effects that will be taken to The complementary worksheet for the initial worksheet which will ultimately carry all the data for the final report. It should be noted that the reconciliation or elimination items are those that cause an effect on the financial statements but that do not have monetary or cash movement, such as provisions, depreciation or amortization. Following the procedure were identified each of the variations and were located according to their activity (Financing, Operative or Investment) once these data were obtained, new information was validated which had to give zero. Once the worksheet was completed, the expected result was finally obtained, which was transferred to the presentation format, where this report was elaborated taking into account the two methods of application (Direct and Indirect).