Creación de una Política de cuentas por cobrar NIIF 11 para PYMES, Aplicado a la empresa Estación de Servicio las Flores SAS

Abstract

The objective of this work was to create an accounts receivable policy in accordance with section 11 of the IFRS for SMEs of the Las Flores Service Station, an organization in which it was found that there is no such policy, which is essential to avoid deterioration of the accounts or their uncollectibility. To develop the work, a descriptive investigation is carried out, which uses the documentary review on section 11 of the IFRS for SMEs and the financial statements and reports of the company, which constitutes the input required to meet the objectives of the investigation. . Among its main results is that in the company a single client constitutes 58.80% of its portfolio and the four accounts with the greatest impact represent 91.30% of the total accounts receivable, a high concentration of short-term debt term that implies a high risk for the company to the extent that said accounts suffer impairment, therefore it is essential for the company to have an accounts receivable policy that, under IFRS, facilitates the control and proper management of said account as a basis to maintain its level of liquidity and prepared financial statements that represent the accounting and financial reality of the company.