Diseño e implementación de políticas contables bajo estándar internacional pymes de inventarios y proveedores en la compañía CMB SAS de la ciudad de Bogotá

Abstract

The main objective of the document is to design and implement the supplier and inventory accounting policies for the CMB S.A.S. provide the different financial statements and decisionmaking in the company focused on the realization and implementation of accounting policies. In this document, a qualitative and descriptive type of research was developed through a characterization questionnaire in which it was sought to know the current financial status of the company. According to the information collected in this questionnaire, it was possible to design and implement the accounting policies for inventories and suppliers, taking as reference sections 11, 12 and 13 of the IFRS for Pymes, these standards seek to provide adequate management of the training school sports CMB SAS, allowing the company to have mastery of the different accounting processes, to achieve transparency and control of the financial information to be disclosed.