Mantenimiento de NIIF en el rubro deudores clientes y cartera según sección 11 de NIIF para pymes, caso de estudio Industrias Acuña Ltda

Abstract

This work highlights the importance of quantifying the customer debtors of Industrias Acuña Ltda., especially those in arrears, in order to accurately reflect the real economic situation of the company in its financial statements. The lack of recognition of impairment in the portfolio leads to an overvaluation of financial assets, which affects appropriate management decision making. The study was carried out using a qualitative-descriptive methodology, with a focus on the impact of not quantifying the delinquent portfolio, including overdue obligations and clients in financial reorganization processes. The main objective is to implement the International Financial Reporting Standards (IFRS) in the corresponding item, ensuring regulatory compliance and improving financial transparency. To achieve this, we identified the corporate purpose and economic activities of the company, evaluated the previous implementation of IFRS, reviewed the financial statements and selected the item for the application or updating of the standards. Necessary adjustments and reclassifications were proposed, as well as the development and adjustment of the accounting policy according to the requirements of the IFRS for SMEs and the current needs of the organization. The method used is qualitative and deductive, based on a detailed review of the financial statements to ensure compliance with IFRS and improve the financial management of Industrias Acuña Ltda.