Publicación:

Diagnóstico en la empresa Grupo Nutresa S.A, frente a la movilización de recursos financieros y la presentación de la Norma Internacional de Contabilidad 32

Resumen

Global financial markets have facilitated the investment and financing of Colombian companies that carry out transactions in the international market, used in turn as a strategy to mitigate and impact market volatility and changes, allowing hedging against implicit risks The purpose of this work is to carry out a diagnosis of the financial instruments of Grupo Nutresa S.A., and thus learn about the different techniques used by the company to obtain an adequate process in its financial operation; at the same time, establish the principles and mobilization of financial resources and the presentation of the: Norma Internacional de Contabilidad (International Accounting Standard) (IAS 32). Through the case study in Grupo Nutresa S.A., an inquiry is made regarding the management of its financial instruments that allowed the company to generate a measurement and a fair value in market changes; developing models and strategies that strengthen the application of valuation techniques and the presentation of the standard (NIC 32). The company identifies, classifies, understands and recognizes the types of financial contracts of each instrument, whether hedging for further economic growth. Finally, the company developed different financial and hedging strategies; allowing to mitigate the impacts caused by volatility, the economic environment, country decisions and the immense risks in operations with exchange rates, interest rates and stock prices.