Manual de valoración de inventarios del régimen simplificado de contabilidad de causación del Decreto 2706 para Tiendas del grupo de usuarios 3 del Barrio Colombia en la ciudad de Barrancabermeja

Abstract

As a result of the In-depth Seminar in IFRS for SMEs, the following technical report was prepared, which is an Inventory Valuation Manual for stores and micro markets belonging to the user group number 3 according to the classification of the Technical Council of Public Accounting (CTCP) according to the simplified causation accounting regime (chapter 8 of Decree 2706) of the Barrio Colombia of the city of Barrancabermeja. The number of stores in the country ranges between 350,000 and 500,000, which represents about 24% of the total number of microenterprises in Colombia, so the creation of this document has a high value in the standardization of accounting processes. This group is made up of microenterprises with assets of no more than 500 SMLMV or 10 employees and for their reports they must comply with the regulation of Decree 2706 of 2012 that establishes a simplified accounting system created by the Colombian government as a way of synthesizing the requirements of the IFRS Standard for SMEs, but based on it. This research paper presents a identify the productive units of the store sector in order to define the conditions of implementation in terms of the type of establishments covered by this study. Then, the legal framework for reporting in the Inventory area is described and finally the Manual for the implementation of the process is proposed.