Implementación de NIF para Microempresas, aplicado a la empresa Barpei Soluciones SAS

Abstract

After performing a review of the financial statements and having socialized with the senior management of the company BARPEI SOLUCIONES SAS, it was concluded that the company is not currently applying accounting under international standards established by the Sole Regulatory Decree 2420 of 2015. Based on this finding, a study is conducted with the objective of implementing the NIF for Microcompanies in the cash and cash equivalents, trade accounts receivable and trade accounts payable of the company BARPEI SOLUCIONES SAS; by reviewing the financial statements of the company, according to the NIF for Microcompanies and based on the criteria of the organization. As well as the new regulatory technical frameworks of NIF for Microenterprises for the selected items to work.

The results indicate that, although the company BARPEI SOLUCIONES SAS had financial information corresponding to the accounting period 2021, it did not have implemented the international financial reporting standards according to Group III. Likewise, the company lacks a manual of accounting policies, for which reason, the accounting policies were made in accordance with current regulations and current organizational policies.