Publicación:

Diagnóstico de la empresa Ecopetrol S.A frente a la movilización de recursos financieros y presentación de la Norma Internacional de Contabilidad NIC 32

Resumen

In the context of financial markets, companies require instruments and tools to generate good practices in the management of their resources; based on this, they are able to establish a favorable profitability through the administration of cash flows, monitoring of expenses and costs, diversification of portfolios and other practices in favor of the generation of value. On the other hand, financial decision making becomes the fundamental role at the time of leverage, investment, negotiation and the search for hedges; the above to avoid losses and mitigate the latent risks to which they are exposed. The objective of the research was to make a diagnosis of the company Ecopetrol S.A. regarding the mobilization of financial resources and the presentation of the International Accounting Standard 32, for this purpose three specific objectives were carried out identifying that the company manages investment portfolios in local and foreign currency; it has financial leverage through loans and financing and has hedges that allow it to reduce latent risks. In relation to the analysis of Financial Instruments, the measurements or techniques at fair value performed by the company under study were evidenced, identifying its accounting records according to the results generated (loss or gain in income or expense) and according to their classification as financial assets, financial liabilities and equity instruments. In conclusion, within the specific objectives, it was possible to characterize the investment, financing, negotiation and hedging instruments handled by the company; the compensation and recognition of financial instruments under the International Accounting Standard 32 was identified and the dynamics of the application of the valuation and presentation techniques of the standard was analyzed.