Publicación: Implementación de las Normas Internacionales de Información Financiera (NIIF) para Pymes en la empresa Aves de Corral Antioquia S.A.
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The objective of this work was to implement the International Financial Reporting Standards (IFRS) for SMEs in the Company Aves de Corral Antioquia SA, which served for the company to have the policies and the Opening Statement of Financial Position, (ESFA ) to comply with the provisions of Law 1314 of 2009, which orders the transformation of accounting information to a process that ensures a common treatment inside and outside the country so that the financial statements can be evaluated anywhere in the world, and interpreted by investors, buyers or sellers of machinery and supplies, generating confidence to do business. The company is left with the two most important instruments so that its accounting complies with what is ordered by the Law and can be inserted in the world market if it decides to open it, in a way appropriate to its interests to grow and position itself beyond borders Colombian.