Creación de manual de Políticas contables para la empresa ACUATIEMPOS S.A.S. (Basado en NIIF para PYMES)

Abstract

This work was carried out with the main objective of designing an accounting policies manual for the company ACUATIEMPOS S.A.S., motivated by the need to comply with national regulatory provisions, which seek uniformity in the presentation of financial statements. For this purpose, it was necessary to meet with the management and owners of the company, to analyze their objectives in order to be able to prepare the financial statements in accordance with them, thus an analysis was carried out to determine which International Financial Reporting Standards (IFRS) were adjusted to the administrative processes and their economic activity. Finally, together with the administration and the owners, we were able to define the policies to be used for the management of the accounting information according to the operations carried out in the company ACUATIEMPOS S.A.S. The analysis of the information and the presentation of the accounting policies was carried out in accordance with the standards issued by the National Government and taking as a guide the International Financial Reporting Standards IFRS for SMEs. Methodologically, the work carried out is an INTERNSHIP, based on applied research with a multimethod approach, developed in an interdisciplinary environment since interviews with the directors and owners of the company ACUATIEMPOS S.A.S. In this way, the Accounting Policies Manual of the company ACUATIEMPOS S.A.S was obtained, with the approval of the management and the owners of the company. In this way, the Accounting Policies Manual of the company ACUATIEMPOS S.A.S. was obtained, with the approval of the management and owners of the company.