Mejora de las políticas contables existentes desde la implementación de las normas internacionales de información financiera (NIIF PYMES) enfatizando en la sección de propiedad planta y equipo de Unidrogas S.A.

Abstract

UNIDROGAS S.A is a company that has a social purpose the acquisition, distribution and sale of all kinds of pharmaceutical products, cosmetics, perfumery and chemical products in general. The objective of this report is to make a proposal that helps the improvement of this company; starting with the collection of data about the company as it is its historical review, mission, vision and other corporate aspects, to reflect a diagnosis where its strengths and weaknesses are shown, thus creating possible strategies to solve these shortcomings. Based on the diagnosis made, it is proposed to improve the accounting policy that emphasizes property, plant and equipment, which is regulated by international financial reporting standards in section 17 of the IFRS for SMEs. In addition to making the complete structure of this policy shows the changes that have occurred with respect to the current policy, a manual is also made explaining the processes that must be followed with respect to the accounting treatment of fixed assets.