Análisis de los instrumentos financieros de la empresa Geocol consultores S.A.S de Bogotá con base a la NIIF 9 para pymes en Villavicencio-Meta
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Date
2020-05-26
Authors
Director(s)
Publisher
Universidad Antonio Nariño
Campus
Program
Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The article shows the role for the university Antony Nariño we us the importance and the
method of the International Financial Reporting Standard
(NIIF 9) called "Financial Instruments";. Therefore, it is important to know this regulation
within the entity where an important activity is developed that benefits a whole country, and that
also benefits many other entities, in this case the SMEs of the industrial sector. In this way, it is p
ossible to assist in the correct accounting and differentiation of the financial instruments being ha
ndled,
according to its analysis and the management we provide to the different instruments to improve
the development of the activities carried out. And it is important for our company to know how t
o handle the standard and how to apply it in order to provide quality and useful information to th
e users of the financial statements and that it is relevant when performing internal and external au
dits. Knowing the methodology of applying the standard once will facilitate the understanding of
financial information.