Publicación: Modelo de políticas contables e implementación de normas internacional de información financiera (NIIF PYMES)
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Colombia through Law 1314 (2009) began the implementation of the International Financial Reporting Standards known by it sacronym as IFRS, for all companies, in order to interpret, transform and present the financial situation of each economicentity as result of globalization. For the country, this change has generated a lot of controversy, sincetheentities are forced to evolve and generate changes, as is the case with the accounting profession, since they are faced with the need to be trained in this new evolution of public accounting. Be cause of this, the company Punta Del Mar S.A has the need to takead vantage of the changes and equirements demanded by Colombian laws to comply with the implementation of the standard in a way that all ows the analysis under a clearer frame work, showing the situation of the company belonging to Group 2 IFRS for in Colombia. In this document, a model of accounting policies and implementation of international financialin formation standards (IFRS).for the company Punta Del Mar S.A, will be presented, where the information found and supplied will be analyzed in order to carry out a good IFRS implementation. The corresponding accounting policies, the statement of financial position and in come statement with the irrespective disclosures will be implemented to presentclear and reliable financial information, in the same way the respective adjustment swill be made for the conversion of the accounting and financialin formation of the company.