Publicación:

Políticas contables de la empresa ABC S.A.S. sección 11 - instrumentos financieros

Resumen

In the following degree work, we announce the company ABC S.A.S. its economic activity and what it does. The purpose of this work is the elaboration of accounting policies, since the company does not count on them, with the aim of promoting the uniformity of the company's accounting information. The IFRS for SMEs bring us 35 sections that help us as a reference in this regulatory framework. From these sections, we will focus on section 11 that establishes the treatment that should be taken in the basic financial instruments in the financial statements for the company ABC S.A.S. which is an architectural, industrial design services company, among others. In addition to designing, executing projects, providing advice and supervision of this same type of services. The first step will be the definition of the financial assets and of the financial liabilities that we will work realization of accounting policies under this section and, finally, one of the practical exercises that will allow us to carry out these policies will be considered. Each policy will establish a definition, scope, recognition, initial measurement, recognition, final measurement, and disclosures. Companies in Colombia have gone through a process of adopting a new international standard that is the International Financial Reporting Standards, better known as IFRS. This great controversy has arisen, more in the smaller company and to facilitate these processes for these, suggest the IFRS for SMEs.