Examinando por Materia "Informes financieros"
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- PublicaciónAcceso abiertoAnálisis de la metodología para la presentación de estados financieros: Aplicabilidad desde las Normas internacionales de información Financiera para pequeñas y medianas empresas(2017) Ramírez López, Astrid Maritza; Londoño Aguirre, Daniel; Toro Ríos, Henry de Jesús; Delgado Suárez, Juan CarlosThe purpose of the present investigation is to provide a relevant analysis of the methodology proposed by international financial reporting standards (IFRS) and what they will bring to small and medium-sized enterprises through the presentation and analysis of their financial statements. Information on accounting policies and their importance at the time of implementing the standards will be disclosed, as well as their contribution to construct financial statements with truthful and relevant information, as well as the influence of the fair value that, as a posterior measurement, A reality to the state of the company and the valuation of its assets, it gives solid information to the partners and a more secure decision making.
- PublicaciónAcceso abiertoInferencia financiera para la implementación de normas internacionales de información financiera sección 17 propiedades, planta y equipo para pymes en el patrimonio de la empresa Impresores S.A.S(Universidad de San Buenaventura, 2015) Posada Carvajal, Katherine; Vergara Mesa, Gerardo AlexánderThis paper describes the process of convergence of financial information required to maintain accounting under Decree 2649 of 1993 companies and its transition to international financial reporting standars established under law 1314 of 2009 and its regulatoy Decree 3022 of 2013 applicable to preparers group of information 2 NIIF to PYMES. This is done with a case of section 17 Property, plant and equipment applied to the IMPRESORES SAS company. Starting with the comparative techinical regulatory frameworks and establishing a diagnosis of the current financial situation. The convergence process and application are also performed for the first time of NIIF for PYMES, creating the opening financial statements for the analysis of financial inference about the equity of the Impresores SAS company.