Publicación: Propuesta de normas internacionales de información financiera grupo 3 en la ferretería la 103-1014 zomac sas
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The objective of this study is to propose a group 3 IFRS manual in the Zomac 103-104 hardware store, taking into account that the implementation of IFRS in companies is of paramount importance since it allows them to be interpreted by different users. using a single internationally accepted standard. For this, a brief introduction was made to the implementation of IFRS at the international level and how Colombia has adopted them, as well as how hardware stores in Colombia apply this regulation, emphasizing the company under investigation, knowing particularities such as its location, population in which it is located and regulations that apply to it. Taking into account the above, it is used as a type of "Qualitative" research so that through a checklist, survey and interview the company is diagnosed to analyze results and conclude the current situation in order to generate the proposal of the IFRS manual in accordance to the applicable regulations.