Publicación:

Implementación de políticas contables y ESFA bajo NIIF para pymes empresa Avícola la Frontera S.A

Resumen

This work intends to carry out an implementation of the accounting policies and ESFA with their corresponding disclosures, of the IFRS for SMEs in a company in the real sector, taking into account the characteristics and qualities that this international regulation raises for the universality of financial information, for this they are taken into account It takes into account the considerations and modifications in the accounting and financial environment of the organization under study as well as the benefits and difficulties that it brings for its adoption in Colombia due to the low level of applicability of the same in the business environment. It is important to bear in mind that the international financial information standard (IFRS) is a normative tool that contributes to the development of operations in organizations due to its high degree of understanding of the information for all interested users, allowing a significant improvement of competitiveness in the national and international market by incorporating absolute transparency in financial information and thus contributing greatly to the decision-making process.