Publicación:

Propuesta para aplicar el proceso de convergencia de normas nacionales a las internacionales de información financiera, al rubro de inventarios de los estados financieros, en la Comercializadora de Aceites y Filtros Tecnifil del Llano S.A.S.

Resumen

This research is intended to provide a " Proposal to implement the convergence of National Standards to International Financial Reporting to the heading of inventories of Financial Statements , the marketer of oil and filters TECNIFIL DEL LLANO SAS " under IAS two . It should be noted that completion of this research to hone and further develop our theoretical and practical skills , which enables us to support the process of convergence to IFRS , specifically IAS 2 " Inventories" . It is clear that with the enactment of Law 1314 of 2009 of obligation in Colombia, has generated some uncertainty for businesses, despite the lack of commitment and interest, ignorance and passive participation by the managers of the companies, makes that the IFRS conversion process becomes slower therefore becomes the timely intervention of the proposed application in the process of convergence to IFRS, which allows adequate treatment of inventories, and information organized. It addresses matters related to IAS 2 , which prescribes the accounting treatment for stocks with certain exceptions as set out in IAS 11 , IAS 32 , and IAS 41.Se evaluated through specific cost , alternative sets inventory valuation method : First In First Out ( FIFO) and Weighted Average , recognition of inventories should be valued at cost or net realizable value is less. The cost of inventory involves acquisition costs from other costs. The type of research is documentary and descriptive, based on techniques such as observation, interview and survey, as the survey instrument using open, closed and a dichotomous scale which was applied to twelve (12 ) persons who are part of the human resource Tecnifil del Llano S.A.S.