Implementación de la NIIF sección 13 para pymes – inventarios y su efecto posterior en la estructura financiera de la compañía “Agroequipos Alpujarra”

Abstract

During the development of this work the main thing that we will develop and what we will focus on will be the transition of the accounting from Decree 2649 to Law 13 14 of 2009, which are the international standards which contain policies, accounting processes of how It will be the measurement and presentation of the financial statements to present in each period. The present work will then carry out an analysis of the IFRS for SMEs Section 13 which will be implemented in the company Agroequipos Alpujarra company because this entity belonging to group 2 continues to fail to comply with the legal norm, and during this work we will develop everything necessary from the policies to obtain the pertinent changes that must be made to adapt to the standard and stop breaking the current legal standard considering that this contract benefits from the day they are implemented. All these changes are due to the fact that, thanks to globalization as a result of the consolidation of capitalism, technological development and the expansion of the market, global growth and updating of accounting rules and procedures became indispensable due to the need to have reliable and transparent information that provides good decision-making, we hope to obtain sufficient evidence of the effects of the implementation of IFRS in the inventory item.