Implementación de Niif en el rubro de proveedores aplicado a la empresa Constructora Amary

Abstract

Running a review of the company's accounting Constructora Amary found that it was not yet managing international accounting standards in accordance with the requirements of Colombian regulations, which is mandatory as of January 1, 2015 and therefore it is necessary to carry out the process of implementing the standards. IFRS, particularly to the Accounts Payable item of section 11. It is possible to recognize, identify, implement the objectives that were worked for the execution of the problem that was raised for the realization of the project, a vertical analysis was carried out where the financial impact of the company was evidenced. Policies designed for the management of accounts payable were used where the local norm and the way of treating it now in the IFRS are evidenced, also proceeds to make recommendations of the work studied where the way to recognize the obligations correctly in the State of Financial Situation being this cataloged of greater interest for the economy.