Publicación:

Comparativo de la NIIF sección 13 y los Inventarios de la empresa Servitex Ltda

Resumen

The process of convergence towards the International Financial Reporting Standards - IFRS, has generated in Colombia during the last years countless reactions between the different sectors. That is why this research seeks to make a comparison of IFRS section 13 and the accounting management of the inventories in the company SERVITEX LTDA, through the quantitative methodology, which allows us to show the impact that the application of IFRS 13 will have through the collection of statistical data, which will be provided by the company in question, He carried out the process of research, analysis and comparison with a satisfactory result which leads us to conclude that convergence to IFRS is really essential in any of the companies regardless of which group they belong to, additionally it is essential to use accounting globalization; Since with the application of IFRS 13 we can observe that the company will have a greater recovery of all the costs incurred in the acquisition of its inventory, for this reason the importance of finding a solidity with respect to accounting policies, which also allow to manage properly the methods, of the valuation of the inventories that best suit the company, in order to improve efficiency and achieving potential benefits of greater clarity, the present document that can serve as a reference in terms of IFRS because it is a material useful to consult about the accounting processes of the events that occurred in the companies, in this special case of the inventory account.