Mantenimiento a la política contable de instrumentos financieros con base en la sección 13 de NIIF para pymes. Caso de estudio: empresa Aceros y Construcciones DF SAS

Abstract

The purpose of this case study is to maintain the accounting policy of the inventory item of the company Aceros y Construcciones Df SAS, which currently does not have the ideal structure in its provision of financial statements. The method used is qualitative and descriptive and the type is case study. Maintenance under IFRS for SMEs will be carried out in accordance with Section 13 of inventories and according to the established criteria of section 10 of IFRS for SMEs, which corresponds to the accounting policies manual. The company needs to have control over its inventories and make the corresponding adjustments to determine that its information is reasonable, reliable and understandable for management decision-making. This will be done through a review of the current policy, establishing the operation of the business and inventory management in order to propose maintenance of said policy, which allows optimal management of inventory.