Evaluación De Las Políticas Contables De La Empresa INVERSIN LTDA Bajo Las Normas Internacionales De Información Financiera Según Estándar Para PYMES

Abstract

The research that was developed had the purpose of carrying out an evaluation of the accounting policies of the company INVERSIN LTDA, under the International Financial Reporting Standards IFRS for SMEs. For this, the scope of three specific objectives related to the knowledge of the company in its current state of the business was proposed, focusing on its corporate purpose, type of business, current regulations and the relationship between its manual of accounting policies, and the game of existing financial statements. Similarly, significant items were identified through the relative materiality of the accounts that make up the financial statements. To finally, make proposals for adjustments to the accounting policies under IFRS for SMEs, according to the conditions found in the evaluation, which were focused on property, plant and equipment and cash flow management as the main items of impact on the business.