Las NIIF en los inventarios de las microempresas del sector comercial del municipio de Palmira.

Abstract

This article aims to show inventory management in microenterprises in the municipality of Palmira, in order to know the effect that IFRS would have if they are implemented in these companies, identifying the components that are necessary to perform an analysis of this exercise. From an approach of recognition of the norm, through an investigation, coming from the present authors. It was necessary to characterize each of the companies, to know the management of their inventories and administration of their resources, to present the result of the inventory analysis based on the regulations proposed by IFRS. To a large extent, this study wants to highlight the importance of this type of implementation and the advantages they would obtain if it is implemented, seeking better control in each of the entities and improving the accounting environment, their financial situation, their performance and its cash flows, applying good management, measurement and valuation practices that are contemplated worldwide.