Publicación:

Propuesta de política contable para Inventarios NIC 2 Sección 13 NIIF para Pymes en Servimacons S.A.S

Resumen

The objective of this document is to propose for adoption within the company SERVIMACONS SAS of the city of Villavicencio, Department of Meta, the accounting policy model that it would apply when accepting the Technical Regulatory Framework for Group 2 companies, regarding inventories and known as IAS 2 - Inventories Section 13 IFRS for SMEs. If the proposal made at the end of this analysis is considered viable, the General Assembly of Shareholders of Servimacons S.A.S. It must be approved as part of the Implementation of the referred regulatory framework contained in 35 sections, of which it must be specified which ones apply, at the same time that it must establish a Manual of Accounting Policies, necessary and mandatory in the process of international standards convergence from the Entry into force of Law 1314 of 2009 and the Regulatory Decrees in force to date. To date, the company has failed to record and consider financial information that recognizes and reveals the cost of inventory, in accordance with current regulations and that allows establishing the economic reality of the entity and its reasonableness. To achieve the objectives set, we will detail the applicable regulatory framework in convergence to international standards, we will explain the classification that is currently being made to the inventory item and we will propose the model of an accounting policy applicable in the implementation of IAS 2 - inventories for SERVIMACONS SAS In this exercise, a descriptive methodology with a qualitative approach will be used, using the case study technique, we will analyze the current accounting and financial aspects and if the company would benefit from adopting the accounting policy IAS 2, Section 13 IFRS for SMEs, inventories, allowing that the omission to establish as a whole the Technical Regulatory Framework (MTN) to which it is bound be corrected.