Publicación:

Elaboración del ESFA de la empresa La Moda Ltda

Resumen

This work shows the change obtained when performing the Opening Financial Status Statement to the company La Moda LTDA, implementing the accounting policies adapted to the company as indicated by the International Financial Reporting Standards (IFRS). The real state of the company is obtained, adjusting the accounts with their respective names and deregistering items that are no longer valid in the new IFRS structure for SMEs. Finally, we have as a result the great benefits that this new model of financial information brings us that seeks to unify and match the laws according to international standards, in order to provide clear, useful, understandable and reliable information that is useful for decision making. the owners, shareholders or the state over the economic entity.