Diseño de un modelo de políticas contables para acompañamiento en el proceso de implementación de NIIF Pymes en empresas comerciales del grupo 2.

Abstract

This exercise will work developed as a professional practitioner in order to complete my academic plasma process. It is essential to recognize that through this could fortaler much knowledge throughout the university career and likewise acquire real experiences which could clarify many questions. This work consists of an introductory section where the diagnostic analysis of the company Asesores & Consultores Moon was done, there the necessary evaluation matrices were applied to determine the condition of the company and thus raise the proposed improvement. Once the call is established to carry out the objectives and according to them the project was drawn up they were identified. An investigation was carried out with the most current bibliographic references about IFRS for SMEs, there obtaining necessary regulatory parameters to be applied on a classified in Group 2 company study took more applicable accounting policies in relation to economic characteristics They are presented in the regional sector, since most of the companies that manage the firm are in Norte de Santander. Finally the model is applied to a company's accounting policies advised by Moon Advisors and Consultants, with pertinent specifications regarding the objects of the same; further with the approach of policies it is elaborated Statement of Financial Position Opening (ESFA).