Publicación: Guía metodológica de aplicación beneficios a empleados
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The purpose of this document is to design a methodological guide in accordance with the international financial reporting standard for small and medium-sized entities published by the International Accounting Standards Board in 2009, together with Decree 2230 of 2013 issued by the Ministry of trade, industry and tourism by which Law 1314 of 2009 is regulated, which regulates the principles and standards of accounting and financial information and information assurance, accepted in Colombia. The guide indicates the accounting treatment that small and medium-sized companies must carry out, it also allows them to know the scope and measurement of section 28 of the international financial reporting standard for small and medium-sized entities, which tells us everything related to employee benefits, as it should be its measurement, recognition and disclosure so that they do not have a negative impact on the statements of financial position issued by the company at the end of each accounting period.