Estructura de un modulo de control de activos fijos del deposito principal de la empresa UNIDROGAS S.A. bajo la Norma Internacional de Informacion Financiera NIIF, en el software contable MAIA de la entidad.

Abstract

The company Unidrogas S.A, is a company with more than 36 years in the development of its commercial activity, with the purpose of family welfare; Unidrogas S.A currently has five deposits and more than 400 branches. According to financial data of the company, there is a total of fixed assets greater than seventy-three billion pesos ($ 73,000,000,000) of which are recorded under COLGAP standards for internal control purposes and under IFRS for compliance with Law 1314 of 2009. The company currently has its own accounting software, called MAIA, and it carries all the information of Unidrogas S.A. but in spite of the updates and great uses that are had to the software there are processes that are being difficult to control and generating inconsistencies in presented information, as is the case of fixed assets. It is proposed to adapt a control module for fixed assets according to IAS 16, which would be used directly in the IFRS window of the MAIA software, to streamline the processes of depreciation and devaluation of the accounting accounts to which the asset belongs, and that is carried out in the most reliable and truthful way possible.