Elaboración de políticas contables Sección 13 y 17 para la empresa Inversiones Hurtado Puentes SAS.

Abstract

For the development of this work, the IFRS standard for SMEs is analyzed. Decree 3022 of 2013, Decree 2420 of 2015 and Decree 2483 of 2018 to provide the reader of this information as: most important aspects of small and medium enterprises, their impact on society and national economic environment. It culminates with the development of accounting policies section 13th and 17th for Hurtado Puentes Investments SAS. company engaged in marketing of fish and shellfish, interested in complying with current regulations required by Law 1314 of 2009. In development the work it presents a trajectory on application of IFRS in Colombia, an analysis of decrees related to the subject, a summary of the company, an analysis of IFRS for SMEs section 10th and a diagnosis for the selected company to carry out the policies designed. To carry out this work, two methods are established: Documentary method, by means of which documentary data are collected from information related directly to accounting policies, standards, laws, decrees, concepts and circulars from different sources. Qualitative Method, to obtain the information and from an interpretative point, to be able to describe the characteristics and qualities of the information found and make the application to the accounting policies to be developed for Hurtado Puentes Investments SAS.