Publicación: Propuesta de un manual de políticas contables y procedimientos para la elaboración del estado de situación financiera de apertura - ESFA en la empresa Ferreteindustrial s.a.s.
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Due to the economic crisis that crosses Barrancabermeja many companies are affected in economic, social and cultural level; Many of them have had to close their doors to this situation and some companies that are in operation have some confusion due to the short time they have for the implementation of the international financial information standards since this execution brings with it an increase of costs or expenses Within the commercial entities. Failure to comply with decree 3022 of December 27, 2013, has led to banks not accepting credit applications, non-contracting with other countries and other consequences that are linked mainly to non-implementation of said decree. The company FERRETEINDUSTRIAL S.A.S does not have a team or advice in IFRS, which allows to systematize, organize and account for all economic events occurring over a period of time, in order to provide information that is faithful representation of the economic and financial reality. This is why the need arises to implement a manual of accounting policies and procedures for the preparation of the financial statement of opening - ESFA, in order that the different users of the information, attend and understand the way in which the organization Carries out the accounting process. The type of research that was used was the descriptive one, since they were identified the applicable policies that fit to the organizational structure of the company along with the deductive method since all the accounting process in general was observed and derived policies particular to Each one of the accounts that make up the opening statement of financial position, being a qualitative research approach exploring the phenomena in depth, analyzing multiple realities as assumptions that can arise in the course of normal transactions.