Diseño del manual de políticas contables bajo NIIF pymes para la empresa Surtitiendas Los Paisas E.U.

Abstract

This document focuses on designing the manual of low accounting policies niif SMEs as a plan for improvement, this in order to comply with the provisions of the law and to have more organized business accounting. The company surtitiendas los paisas e.u. He sees that by joining this group that applies the rules he obtains a series of benefits which leads him to apply international standards (IFRS for SMEs) based on Law 1314 of 2009 and studying Decree 3022 of 2013 and Decree 2696 of 2015 they were corrections made. this project favors the company in the parameterization of their documents, accounting From the changes that are given in the rules surtitienda los paisas e.u. to classified the sections with which the manual of accounting policies will be made with which all your information will be governed accountant.