Informe final de curso de grado de norma internacional y reportes de información financiera caso comercializadora Allcomputer SAS – propiedades planta y equipo.

Abstract

The present work is a study in the regulatory framework of the company COMERCIALIZADORA ALLCOMPUTER SAS, from the next time, the first time, taking into account the correct, recognition and application of accounting principles and standards and financial information and the assurance of the information accepted in Colombia; which corresponds to the system composed of postulates, principles, limitations, concepts, general technical standards, specific technical standards, special technical standards, technical standards on records and books, interpretations and guides, which we can identify, measure, classify, recognize, interpret, analyze , evaluate and report the economic operations of an entity, clear and complete, relevant, worthy of credit and comparable. The purpose of this study was to maintain the company for section 17 Property, plant and equipment, which was satisfactorily fulfilled, as well as the studies and changes that comply with the standards of recognition and disclosure of this. Based on the writings of the authors (Becerra, Rojo and Medina, 2012) Tax regulations in Colombia are still linked to the base of historical cost measurement, while in the New Normative Technical Framework has evolved constantly, migrating to a base of fair value measurement. That is why this section requires constant monitoring to comply with the principle of reliability.