Implementación de la NIIF 17 para pymes en la empresa CS SAS

Abstract

The research project will focus on the implementation of IFRS 17 for SMEs applied to the company CS SAS; This is an entity that in the last two years acquired properties and it is observed that according to current regulations it has not implemented the proper update, it is for this reason that we want to present it in a reasonable manner and for this we must make the applicable adjustments in the international financial reporting standards, based on the guidelines of the IFRS for SMEs, determined in Law 1314 of 2009, Decree 3022 of 2013 and Decree 2267 of 2014. Our purpose is to demonstrate that, with the implementation of this standard, the company will improve the way in which it is presenting its financial statements, since in this way the reality of the company will be reflected, since we would be taking each of the properties to fair value. with which the company has, this will help potential investors to be interested since they will see a company updated with regulations and therefore more profitable and with a potential possibility of growth.