Errores, omisiones y políticas contables no ejecutadas, hallazgos y soluciones después de haber emitido y publicado los estados financieros Caso: empresa comercio internacional y logística de carga Ltda. Correspondiente al año 2016

Abstract

The fundamental purpose of this research work is the application of section 10 "Accounting Policies Estimates and Errors" of the International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs). It is possible to identify the legal framework and the rules that must be taken into account for the preparation and modification of accounting policies, in the same way the application of accounting policies for financial statements and the effect of these financial results is evaluated. The research process has a qualitative approach in which the same result is obtained. The result of the investigation. The financial statements of the company: Comercio Internacional y Logística de Carga LTDA, correct errors and omissions and prepare prospective and retroactive adjustments in a place according to the application of the regulations in force.