Mantenimiento de la sección 11 de NIIF Para Pymes, aplicado a la empresa ASL

Abstract

ASL Segurity Ltda. is a company that provides surveillance and private security services in the national territory seeking to safeguard customer safety focused on quality service, within the problem we have been able to show that although the company has accounting policies for accounts receivable, These must be reviewed according to section 10 of the accounting policies of the IFRS for SMEs and according to the accounting policies manual, said policy does not have the corresponding structure if we analyze the percentage weight of the item within the asset, being this the most important with a participation of 66.96%, likewise the needs of the organization are to show this item in a reasonable manner, according to the economic reality of the country and the current situation in terms of economic recovery. That is why our objective is to carry out maintenance in the area of section 11 of IFRS for SMEs of the ASL company in commercial accounts receivable, within the specific objectives is the identification of the business, if I carry out the process of implementation of the IFRS verification in the financial statements of accounts receivable, perform an analysis of impairment, its classification, if the accounting policy complies with the provisions of section 10. With respect to the method: Qualitative, deductive method, performing a review to identify if the company took it into account in the implementation of IFRS or if otherwise it has not been done, it can be done, particularly for debtors.