Mantenimiento de la Sección 17 de NIIF para pymes, aplicado a la empresa Club Colombia S.A.

Abstract

To unify the information and accounting management of companies, the International Financial Reporting Standards IFRS for SMEs issued by the IASB were created, under an international financial standard, leading us to obtain a greater understanding, through the use of the same language. accountant around the world. Therefore, the accounting policy corresponding to section 17 of property, plant and equipment will be reviewed, to identify its corresponding structure and if it complies with the initial measurement, subsequent measurement and disclosure with the provisions of IFRS 10 of accounting policies, as well as if it is in accordance with the organizational policies, that is why it is necessary to maintain the accounting policy that allows it to be adapted to the needs of the organization and in accordance with the regulations.