Complementación de requisitos legales y NIIF para comercializadora VIMEL LTDA
No Thumbnail Available
Date
2019-08-10
Authors
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El presente documento es el resultante de la práctica profesional desarrollada en tres semestres académicos del pensum para la carrera de Contaduría Pública en esta querida institución la Corporación Universitaria Minuto de Dios; por medio de entrevistas, observación y desarrollo de los requisitos de cada capítulo de este trabajo en conjunto con los funcionarios de la Comercializadora Vimel Ltda., se logró diagnosticar el estado de la implementación de los requisitos NIIF del decreto 2420 del 2015 para el grupo 3 al cual pertenece la empresa, encontrándose que no contaban con los requisitos estratégicos, ni con la definición de políticas contables, ni un plan contable ajustado, se acordó un plan de trabajo acorde con esta problemática por medio del cual se desarrollaron las bases para subsanar estas falencias con base en la contabilidad de gestión y la integralidad del ejercicio contable que es la filosofía del manual de ética del Contador Público en Colombia.
This document is the result of professional practice developed in three academic semesters of the curriculum for the career of Public Accounting in this beloved institution University Corporation Minuto de Dios; Through interviews, observation and development of the requirements of each chapter of this work in conjunction with the employees of Comercializadora Vimel Ltda., the status of the implementation of the IFRS requirements of decree 2420 of 2015 for group 3 was diagnosed, to which the company belongs, finding that they did not have the strategic requirements, nor with the definition of accountingpolicies, nor an adjusted accounting plan, a work plan was agreed in accordance with this problem through which the bases were developed to correct these shortcomings based on management accounting and the integrality of the accounting year that is the philosophy of the ethics manual of the Public Accountant in Colombia.
This document is the result of professional practice developed in three academic semesters of the curriculum for the career of Public Accounting in this beloved institution University Corporation Minuto de Dios; Through interviews, observation and development of the requirements of each chapter of this work in conjunction with the employees of Comercializadora Vimel Ltda., the status of the implementation of the IFRS requirements of decree 2420 of 2015 for group 3 was diagnosed, to which the company belongs, finding that they did not have the strategic requirements, nor with the definition of accountingpolicies, nor an adjusted accounting plan, a work plan was agreed in accordance with this problem through which the bases were developed to correct these shortcomings based on management accounting and the integrality of the accounting year that is the philosophy of the ethics manual of the Public Accountant in Colombia.
Description
Determinar el nivel de implementación de las definiciones complementarias de la norma NIIF Pymes en la Comercializadora Vimel Ltda., con el fin de asimilar la contabilidad actual de la empresa a esta norma.
Keywords
Gestión, Legislación contable, Políticas, Management, Accounting legislation, Policies, Requirements, Supervision