Publicación:

Aplicación de la sección 23 - ingresos de las NIIF para Pymes en la empresa WICOM SAS

Resumen

This document presents the review of the information for the implementation of section 23 of the IFRS for SMEs in the company WICOM S.A.S. which will allow to know the correct application of this and the disclosure in the accounting policies of the company. A review of the income statement is made in the financial statements valid for 2018, then it is presented how the respective policy should be shown in accordance with the provisions of section 23 and the change in the measurement of income in the company. A descriptive research methodology with qualitative approach is used. Allowing to conclude that the correct implementation of the section will allow the company to present the information under the regulatory requirements established for this type of organizations.