Estudio de las características de la sección 13 y 17 de NIIF para PYMES en el entorno del sector panadero y repostero de Valledupar.

Abstract

Inventory is a fundamental part of the business of marketing and manufacturing products, the ability to meet demand in the best possible way is one of the priorities in this market, because, to keep the stock in the best conditions, it is necessary to pay attention to the need for periodic review of the physical review of assets. On the other hand, the property, plant, and equipment, corresponds to an integral part of the financial statements and is defined as those tangible assets that are not for sale, to the extent that they can be used, generate income from the indicated use, either in the production of goods and services, or in leasing to third parties, or for administrative fines. Currently, there are several companies in the country that suffer from established accounting policies. The above is presented by a multiplicity of factors, among the most common, is that the company does not worry about establishing such guidelines to evade taxes, others ignore this responsibility and seek an external agent fee for its realization. In this context, with this research, a study was carried out of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar. Methodologically, the research has a quantitative and qualitative approach, and is descriptive and interpretive, for which; first, the bakeries and pastries of Valledupar were characterized in a general way; Second, four of the main bakeries and pastries in Valledupar were taken, these being: La Mejor, Cecy Dangond, Tortas Mamy and Tortas Negle, to make a diagnosis related to the proper use of accounting policies under IFRS for SMEs; Third, a proposal was made for a guide for the implementation of accounting policies in sections 13 and 17 of IFRS for SMEs, which was delivered and socialized to the officials of each bakery and confectionery; and fourth, the implementation of the guide and therefore of the accounting policies in the companies was verified, in order to measure the impact of the same. Among the most important findings is that most bakeries have not adopted accounting policies under IFRS, which include manuals, that determine how all transactions made by these companies based on the nature or needs of their business will be recognized in the financial statements. However, after carrying out the diagnosis and having delivered and socialized a guide to the implementation of accounting policies, 50% of them, after four months, have managed to gradually adapt the accounting policies in the section of inventories and property plant and equipment in accordance with the International Financial Reporting Standards IFRS for Small and Medium Enterprises SMEs.