Publicación: Propuesta guía de implementación de normas internacionales de información financiera para pymes sección 17 en una empresa Logística Portuaria
Portada
Citas bibliográficas
Código QR
Director
Autor corporativo
Recolector de datos
Otros/Desconocido
Director audiovisual
Editor/Compilador
Editores
Tipo de Material
Fecha
Cita bibliográfica
Título de serie/ reporte/ volumen/ colección
Es Parte de
Resumen
This document is the Technical Report of the Seminar to deepen the International Financial Reporting Standard IFRS for SMEs. The final result is a proposal of a Methodological Guide for the Implementation of Section 17 of the International Financial Reporting Standard (IFRS) for SMEs in Port Logistics companies which was developed in a formulative manner and intends to provide the main information for the implementation of this section in any organization that belongs to the port logistics subsector. According to recent figures, this sector is one of the ones that has had the most private investment and has generated a great national transformation, so generating accounting standardization processes is of great value. To achieve this, a review of the current regulations on financial information for SMEs was carried out in order to establish the legal requirements to which these types of companies must obey in Colombia. Then, an analysis of the necessary procedures for the presentation of financial reports regarding the elements considered Property, plant and equipment where it was sought to institute the steps to be followed for implementation was carried out. Finally, this document is proposed that will be a useful tool for recognition, initial measurement, subsequent measurement, disclosure; as well as useful life parameters, model for the calculation of impairment, important issues in the presentation of accounting reports for the mentioned section.