Mantenimiento de la sección 17 de NIIF para PYMES, aplicado a la empresa Alimentos El Sol S.A.S

Abstract

Alimentos El Sol S.A.S is a company from Santander founded in 1990, leader in processed food in Colombia and one of the most relevant players in the sector in Latin America. This company has implemented the IFRS for SMEs, to start with, the transition to the international standard is reviewed regarding section 17 IFRS for SMEs, specifically for a better control of the elements of Property, Plant and Equipment. Next, we will show the methods and reports that must be presented to obtain true information, from financial statements to reports on the present value, accounting policies and useful life of each of the assets as required by the standard. It is found that the international standard has better methods in terms of disclosure of general information for decision making, which indicates that it is a great advance in the accounting and financial part.