Publicación: Diseño de un manual de políticas contables para el manejo de la norma internacional financiera (NIIF) para pymes, sección 11 instrumentos financieros casos cuentas por cobrar y cuentas por pagar para las empresas de transporte de carga
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The international financial information standards (IFRS) are a set of accounting and financial schemes of an international nature that regulates the management of the information of any economic entity, this being the basis for carrying out the new system that has been implemented in Colombia, in order to be at the forefront of accounting, bringing benefits such as competitiveness to other markets, the understanding of financial statements, the same accounting concepts internationally, raising quality standards, which will allow access to a globalized mercantile world. Section 11 of the International Financial Reporting Standards (IFRS) deals with the basic financial instruments handled in SMEs, the relevance to carry out the economic activity of any company, since this section shows the commercial relations, which are The life of any company, its scope is measured in all accounting aspects, these financial instruments contain a series of topics such as: Cash Debts (accounts payable and accounts receivable) Advances Credit and debit notes Payments Lyrics Securities securities In the development of this project we decided to design an accounting policy manual that serves as the basis for the implementation of the International Financial Reporting Standards (IFRS) since many companies are in the process of transitioning to said standard, in this manual may demonstrate the management and procedures of the different aspects included in section 11 of said standard, such as accounts receivable and accounts payable, which will have practical exercises where recognition, initial measurement, subsequent measurement and information to be disclosed will be reflected. .