Mantenimiento de las notas contables aplicado bajo NIIF para PYMES en la ferretería Cristal a los rubros del efectivo y equivalente, inventarios y propiedad planta y equipos

Abstract

The objective of this work was to maintain the accounting notes in terms of inventories, Property, Plant and Equipment and cash and cash equivalent applied under IFRS in the Cristal hardware store, an organization in which it is established that in said accounts there are certain shortcomings and discrepancies in their treatment in accordance with the IFRS for SMEs. For this purpose, a descriptive and documentary investigation is developed on the IFRS and the financial statements and reports of the hardware store, from which the information required to comply with the development of the proposed objectives is obtained. Among its main results are: the company establishes the net realizable value of its inventories based on the estimated sale price at the time of sale, less the estimated costs, when the IFRS establishes that it is the lower value between the cost of said inventories or the sales price less the costs of completion and sale thereof; in property, plant and equipment, it estimates the useful life of each asset in accordance with the expectations regarding its use but does not periodically establish whether the useful life of the assets changes due to changes in their use, asset wear, technological changes or changes in market prices; In the cash and cash equivalent category, the company only holds funds in banks, checking or savings accounts and does not consider as equivalent the short-term investments that it has with an upcoming maturity of less than three months.