Publicación:

Establecimiento de políticas contables para la ejecución de la sección 11 de NIIF para pymes dentro de las cuentas por cobrar, que coadyuven a una persona natural en su conversión y mejoramiento del tratamiento contable

Resumen

The objective of this report is to define the accounting policies based on section 11 of IFRS for SMEs (basic financial instruments) for a natural person. Emphasizing that the results obtained can be applicable for any natural person obliged to carry accounting, this work focuses a natural person immersed in the sector of mass cargo transport. In addition to such definition and policy creation, a conversion to international Financial Reporting Standards (ESFA simulation) is generated, with the search for solutions and training on the requirements that this new standard brings with it and that in its majority it does not It's been applied. In this, it is part of the general to the particular, naming thus the transcendence of the history of accounting, as much as its beginnings, its adoption in Colombia and the repetitive changes that have been generally come to date; Making it clear in this way which are financial instruments and which elements belong to this category.