Publicación: El deterioro de los inventarios en la empresa arrozal y CIA SCA (supermercados líder)
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This research work aims to raise the issue of the application of IFRS for SMEs in managing their inventories, focusing it on companies whose economic activity leads them to have numerous stocks represented in retail and are exposed to assume a deterioration of their stocks, which may go unnoticed despite their importance and therefore not give proper accounting management to them. It was decided to carry out a review of the IFRS applicable to group 2 in order to understand the management of inventories in companies, disclosing section 13 and section 27 of the IFRS for SMEs applying them to the company El Arrozal and CIA SCA, the primary information of the company object of this investigation will be disclosed initially in the work, using NIA 310 (business knowledge), in this way to define the entity since you must have sufficient knowledge of the same to make recommendations on their accounting practices. After the knowledge of the entity, with the verification of the accounting policies of the company Arrozal and CIA SCA, a comparison was made of sections 13 and 27 of the IFRS for SMEs, valuing inventories and their possible deterioration in the line of Frijol Cargamanto presentation of pound, which is a non-perishable product, due to the fact that stocks exceed 20,000 products and will only be applied to them, corroborating the correct application of said standards in their financial statements. Finally, with the appropriate information, when evaluating the company's financial statements with the IFRS for SMEs applicable to inventories, recommendations were made to take into account and thus improve accounting practices not only in the Rice Field and CIA SCA, object of this investigation, if not also in those companies of group 2 dedicated to commerce in the retail modality of the country.