Diseño de la politica contable de ingresos bajo la Norma información Financiera para Microempresas aplicada a la empresa GRUPO EVOGREEN SAS

Abstract

EVOGREEN S.A.S. is a microenterprise that does not have a formally documented accounting policy for the recognition of revenue arising from service contracts, which makes it difficult to apply consistent criteria, particularly when distinguishing between short-term and long-term contracts. In order to address this situation, an accounting policy was designed for the recognition, measurement, presentation, and disclosure of revenue from ordinary activities, based on the technical regulatory framework applicable to microenterprises, established by Decree 2420 of 2015 and its amendments. To this end, a diagnosis was conducted through vertical and horizontal analysis of the financial statements, identifying revenue as one of the most significant line items, amounting to COP 334,744,348, primarily arising from service contracts with variable execution conditions. Based on the diagnosis, the criteria established for Group 3 were analyzed, and an accounting policy was structured in accordance with the company's characteristics and corporate purpose. The policy establishes differentiated guidelines for revenue recognition according to the nature and duration of the contracts, contributing to strengthening the consistency and quality of financial information, facilitating decision-making, and supporting compliance with applicable requirements.