Publicación:

Normas contables de preparación y presentación de los estados financieros en la empresa Ferroeléctricos S.A., Según lo estipulan las NIIF para las Pymes, en Colombia

Resumen

International financial reporting standards are a product of the global economy in the implementation of accounting principles that show the economic situation of companies. Unification facilitates comparison for the decision-making process. Surrounding the conditions that the current economy imposes also highlights the PYMES as the predominant productive organization for its development since it favors microeconomic principles and contributes to macroeconomics. This scenario intervened in the agreement of the Colombian state for the implementation of legal instruments that would lead the conversion of the PYMES at NIIF. The present case study set forth in the alleged situation of Ferroeléctricos S.A. required the review and diagnosis of the accounts that make up the balance sheet of a company to establish the reclassification, adjustment and valuation for the preparation of the Opening Statement of Financial Position (ESFA) of the accounts according to the NIIF in order to PYMES. Colombia is preparing its productive organizations for the international market, and this case study is training the professionals who will be responsible for executing them.