Diseño de las políticas contables a la empresa Ingeniería HSEQ consultores S.A.S., según la NIIF para pymes.

Abstract

Due to the adoption in Colombia of the international financial reporting and assurance standards, companies should have already adopted the regulatory frameworks according to the group in which they are classified and the respective accounting policies, which will be the way to prepare of financial information. INGENIERÍA HSEQ CONSULTORES S.A.S. Identified with Nit 900.456.022-4, according to its assets and employees, it is classified in group 2 of the IFRS for SMEs, To start this migration process to IFRS, the company initially requires the development of new accounting policies under IFRS SMEs, which allows it to have knowledge about the new form of recognition, measurement and disclosure of each of the elements of the financial statements. . Consequently, with the foregoing, the present work has the general objective of designing the accounting policy manual of the company INGECON HSEQ, for compliance with the IFRS for SMEs. In order to meet this objective, a diagnosis will initially be made, for which information will be compiled from the respective accounting books, minutes and any useful support in order to establish the Accounting Policies manual. In the development of this research we found that not all sections of the IFRS for SMEs are applicable to the company, so they are tailored to the needs, to obtain a comparable and verifiable accounting before any entity.