Propuesta de mantenimiento de la política contable para el rubro de deudores comerciales y otras cuentas por cobrar con base en la sección 11 de NIIF para PYMES caso de estudio: empresa Asociación de Mineros del Sur de Bolívar

Abstract

This work presents the application of international financial reporting standards, specifically section 11 of IFRS for small and medium-sized enterprises to the heading of Trade Debtors and Accounts Receivable in the financial statements of the company Asociación de Miners del Sur de Bolívar using a qualitative descriptive methodology that would allow determining the impact of the application of the standard in the sector in question. An analysis of the status of accounts receivable and their presentation in the financial statements was carried out, subsequently an accounting policy of application for the selected item was developed and finally the presentation of the comparison between the values reflected in the financial statements with a cut-off date of 31 December. December 2023, concluding that the company must maintain and reliably measure trade accounts receivable to ensure the presentation of correct and reliable values to users of financial information.