Publicación: Implementación de las normas internacionales de información financiera “NIIF” grupo 2 en la empresa de construcciones y mantenimientos CJ ZOMAC S.A.S
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The following work seeks to implement the International Financial Reporting Standards IFRS Group 2 in the company of Construcciones y Mantenimiento CJ Zomac SAS, for this it is necessary to first diagnose the company financially, determine the IFRS group, then propose IFRS policies and finally prepare financial statements and disclosures under IFRS. In accordance with the theory set forth above, the methodology addressed for the project will be based on descriptive exploratory research since through it it will be possible to determine the impact on the adoption of IFRS in the companies of group 2 to which it belongs, Construction and Maintenance supplies CJ ZOMAC SAS. In this case, the information collected through a checklist with a questionnaire of closed questions will be taken as a basis, in order to obtain truthful information and avoid manipulating it. In this project, a proposal of accounting policies was made, taking into account the sector, activity and IFRS group to which the company belongs, then, under the accounting policies, a proposal was made of the comparative financial statements of the years 2019 and 2020, according to this, the statement of changes in equity, cash flow statement and the notes to the financial statements were made, where the variation from one year to the other and the reason for these is explained.