Publicación:

Política de inventarios basada en la Niif para pymes sección 13 (inventarios) en la empresa XYZ

Resumen

Currently the world is going through different changes and transformations in social, economic and cultural level affecting organizations generating change and challenges as well as opportunities for growth within companies. With globalization, large, medium and small enterprises have been invited to be flexible in the face of change by identifying strategies that generate competitive advantages by strengthening processes within organizations. In this case, it was analyzed whether the company has established accounting policies under international standards and in the absence of such policies, a recommendation was drafted to create and implement them in a manner appropriate to your type of company. The company XYZ is composed of 6 sales points in the City of Medellín and in the elaboration of this fieldwork was made an evaluation focusing on one of the headquarters located in the Municipality of Bello Ant, after confirming that this point of sale does not have an inventory policy established under the new IFRS SME standard, and that it was created in 2018, the new legislation states that you should already have your accounting information under IFRS. The company has experienced significant growth over the past year and needs to be properly managed in its inventories; we take as a point of reference the initial April 2018 Statement of Financial Position to analyze its values.