Propuesta De Implementación De La Política Contable De Instrumentos Financieros Bajo NIIF Para PYMES Sección 11: Caso De Estudio Tu Salud SAS

Abstract

Tu Salud SAS does not have accounting policies, which is why it proposes to develop the accounting policy for Financial Instruments, which will include accounts related to cash, accounts receivable (portfolio) and accounts payable (suppliers), which allows guaranteeing the correct accounting management given to these items, thus achieving a correct classification and recognition applicable to financial instruments. The methodology used was qualitative, descriptive, case study type. To carry out this work, the current regulations applicable to financial instruments are examined, the financial instruments were classified in accordance with the provisions of section 11 of the IFRS for SMEs and finally an accounting policy was proposed that complied with the provisions of section 11 of the IFRS. for SMEs. Which allows us to respond to the regulatory needs of the company and in turn in the future is reflected in the transparency and fidelity of the financial statements.