Publicación:

Políticas contables para empresa del sector comercial bajo los estándares internacionales de información financiera para pymes.

Resumen

Since Colombia has been advancing the process of convergence towards international financial reporting standards which changes the accounting regulations and regulates the accounting policies according to section 10 Accounting Policies, Estimates and Errors of the IFRS for SMEs, since These are used in the preparation of financial statements.Therefore, this paper shows an understanding of the importance of accounting policies under the regulatory framework of IFRS for SMEs in Colombia, based on sections 11 - 13 and 23, implementing a proposal of accounting policies, according to accounting procedures made by the company that is a case study for this work. It also shows a brief comparison of Decree 2649 of 1993 vs. international financial reporting standards in the accounts of inventories and accounts receivable.