Proceso de adopción e implementación de las Normas Internacionales de Información Financiera en la empresa Ferretería Ciudad Bonita.

Abstract

The following project contains some of the fundamental aspects related to the company FERRETERIA CIUDAD BONITA, among them are the corporate aspects of the entity that are divided into: mission, vision, values, among others, where responsibility is the priority, good customer service, and a projection to become the number one distribution company of STIHL. In the content is the functions that were assigned to the intern in order to have daily activities which can be fully met and generate an enrichment of knowledge and the student can give their greatest contribution. After analyzing all these aspects, a meticulous diagnosis was made which would reflect the state of the entity. From this diagnosis it was possible to deduce that each department of the company has an outstanding state of function that combined form an excellent work team to make HARDWARE CITY BONITA an organization with looks to an expansion. The main reason for making this diagnosis was to find a failure which would be solved or potentiated with a proposal for improvement developed by the practitioner. The result showed an inconsistency in terms of the regulations in the accounting department since this did not have the updating of the international financial reporting standards (IFRS), based on this fact a proposal called the ADOPTION AND IMPLEMENTATION PROCESS was designed. INTERNATIONAL FINANCIAL INFORMATION REGULATIONS IN THE COMPANY CITY BONITA HARDWARE FACILITY. This consists of carrying out the entire process of compliance with the regulations established in decree 3022. We designed accounting policies with these parameters, which aim to set the guidelines for the operation of the company, including the policy of fixed assets that stipulate the management of all bines handled by the company, in order to have a control and a correct use when making use of these, the policy of employee protection that has as main focus to give welfare to each of the members working in the entity, among other policies no less important; The updating of the accounting operating system that manages the company was also carried out, as well as all the other issues related to the adoption of IFRS. The document also contains the evidences related to all the processes that were carried out in the whole process of the professional practice, all these processes that were carried out here are aimed at the experience of the intern in the company is of an excellent advantage and can leave established, a process which continues to be developed as soon as the internship process ends. The agreement that was made between the UNIVERSITY OF PAMPLONA and FERRETERÍA CIUDAD BONITA had as its main objective, to seek a mutual benefit and to open relationships between these 2 entities, and resulted in the development of the work carried out.