Análisis de la aplicación de la sección 11 instrumentos financieros en la cartera morosa por medio del cálculo de interés compuesto en complemento con la política contable a la empresa Maquinados del Oriente SAS

Abstract

In the work that is displayed below, information is found in reference to the development of the analysis of the application of section 11 financial instruments in the delinquent portfolio through the calculation of compound interest, in addition to the accounting policy of the private entity SMEs according to the regulatory decree, which seeks to base a due process through three steps, these being the regulatory recognition, in terms of what the financial assets and liabilities represent for a company with a focus on commercial current accounts receivable ( portfolio) based on the application of default interest, as a second item the Development of an accounting policy suitable for the portfolio as established in section 11 financial instruments in a comparative manner to establish the tax burden in each of the models and for Lastly, the application of an Excel model in which it is used to calculate interest c Composed to different invoices, recognizing the importance of time, interest rate and capital to develop this study. It should be taken into account that its problem is to be able to answer the question: What is the incidence of correctly applying the calculation of interest to a delinquent portfolio in addition to an appropriate accounting policy for the company Maquinados del Oriente SAS, based on its framework? IFRS regulation for SMEs? To proceed to generate support in decision making that is based on the calculation of processes; that go hand in hand with the method and expected results in the investigation.