Publicación: Manejo de los inventarios (sección 13) en las pymes bajo las normas internacionales de la información financiera
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International financial reporting standards (IFRS) comprise a set accounting standards issued in order to create a "single unified system of high quality, understandable and enforced observance of accounting standards, financial reporting and information assurance”. By law 1314 of 2009 the rules were applied in Colombia in order to allow companies access to international markets and its positioning is regulated globally. The conversion process of these standards is a major challenge for companies, as this is very different from management that was given to accounting information under accounting principles generally accepted in Colombia (Decree 2649 of 1993). One of the main changes following the application of the rule is directly related to the principles of recognition (process of incorporating in the statement of financial position or the statement of comprehensive income of an item that meets the definition of an element and meets certain criteria), measurement (process of determining the monetary amounts at which they recognize and record the elements of financial statements in the statement of financial position and statement of comprehensive income) and disclosure (information explicit, detailed and truthful accounting information), each of the components of the accounts that make up the financial statements under IFRS. Consistent with this, the objective of this research is to understand the accounting treatment should be given to Inventories (section 13) under International Financial Reporting Standards for SMEs, taking as a fundamental reference in the accounts of the amount of inventories cost to be recognized as an asset costing methods used to assign costs to inventories and any write-down the carrying amount thereof. Considering that according to Decree 3022 of 2013, in Colombia, the entities are in a "mandatory preparation period" the analysis and interpretation of the rule, in order to understand the significant judgments that are required is necessary for accounting for inventories in order to be able to apply in the states of our region.