Diseño de una política contable para el Ingreso obtenido a través de contratos de mandato o corretaje basado en NIIF para PYMES de la empresa C&M INMOBILIARIO SAS CYMSAS

Abstract

This internship report will publish a proposal focused on designing and implementing an accounting policy, aimed at the recognition and measurement of real estate sale and lease contracts (brokerage or mandate contracts), which are very representative in the main economic activity of the company Consultoría y Marketing Inmobiliario SAS-CYMSAS, and through which it collects commissions as ordinary income; thus becoming the greatest source of sustainability. therefore, we have established this document; and through which an initial diagnosis will be made based on the information collected during the internship process; This information was compiled with the collaboration of the manager and accounting personnel, through a survey. Once the information is collected, an analysis is carried out, and it is found that this company, despite not having established accounting policies, the accounting area tries to comply with the rules of accounting standards; It is essential to bear in mind that these are found in Law 1314 of 2009, Decree 2420 of 2015, and the 35 sections of IFRS for SMEs; in whose paragraphs guidelines and technical aspects considered support and guide for the measurement and recognition of the information are established and also a great source in the elaboration of this internship project; also, providing greater attention and dedication to Section 10 of the IFRS for SMEs - Accounting Policies, Estimates and Errors, in conjunction with IFRS 16. The purpose of designing a policy that is representative for the main activity of the company is to define the procedures, rules and conditions that must be applied uniformly at the time of the recognition and measurement of the commissions that arise from the brokerage contracts, obtaining transparency and reasonableness in the handling of this type of information which must be reflected in the financial statements of the company. CYMSAS company, and in turn comply with a current and applicable financial information framework for group II companies.