Adopción por primera vez de las NIIF para pymes para distribuidora la Caleña S.A.

Abstract

With the development of this application (Statement of financial situation) ESFA we face the real world of work, where there are pressures and the rush of time, in addition to the anguish of complying fully with all the obligations in a correct way, which trains us professionals confident in the knowledge acquired and fosters self-criticism and training us more and more as self-taught beings; putting into practice what was learned in the tutorials of the degree seminar, being professionals with criteria and experience. This research will be carried out with a descriptive project, which will obtain information on the activities, functions and procedures of each one of the processes that will be carried out in the company. This process of transition to international standards allows the company to develop a manual accounting policy under international recognition, measurement and disclosure of each of the items specified in the financial statements to date. In the company, it is necessary to specify, in addition to the importance of correct financial information, it is necessary to be clear about the high commitment that its managers must acquire when getting involved and participating, making decisions and guiding their personal involvement for all the analyzes and improvements they incur. In a successful process.