Browsing by Author "Figueredo Silva, Jenny Rocio"

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    Aplicación de normas internacionales en las cuentas del activo de la compañía pensamos publicidad SAS
    Figueredo Silva, Jenny Rocio; Tumerqué Silva, Jeremias
    Decree 3022 of 2013 regulated the presentation of financial information for SMEs under the International Financial Reporting Standard (IFRS) and indicated that its mandatory application would be from the year 2016, therefore, the previous norm, Decree 2649 of 1993, was in force until December 31, 2015. Currently the company PENSAMOS PUBLICIDAD SAS has not made the adoption and implementation of these standards to their accounting and finance, covered in different circumstances (the high rotation of outsourcing accountants and administrators, under the interest of management and their owners) which come generating a delay in regulatory compliance. The financial statements of the organization were reviewed and, based on the result, the implementation of the international financial information standards (IFRS) began in the asset accounts (cash and cash equivalents, debtors, property, plant and equipment). of the company based on the balance sheet as of December 31, 2015 and the policies applicable to the company are defined, for the re-expression of information from 2015 onwards.