Publicación:

Manual de políticas contable Gimnasio Cuerpo y Mente S.A

Resumen

Colombia has been working on the creation and implementation of different standards in order to improve the financial information of economic entities and the modification of taxation processes; The application of IFRS (International Financial Reporting Standards) is given with the purpose of making the accounting information of the companies at the international level more homogeneous, comparable and understandable, in this way it helps companies to improve financial information, better decision making and thus be able to issue clear and forceful information for all users located in companies the opportunity to participate in international markets. The Gymnasium Body and Mind SA for mandatory requirements and in search of continuous improvement and greater market share is the need to comply with the regulations for the application, complying with the conditions required to be classified in group 2, applying IFRS for SMEs. presents its policy manual, this being a strategic tool to apply the new form of recognition, measurement, presentation and disclosure in the items of its financial statements, thus complying with the application of IFRS for SMEs; In the same way, this manual will serve as the basis for the company for decision-making, transparency in the presentation of financial information, better organizational performance, business agility and greater market positioning internationally.