Tesis
Adopción por primera vez de la NIC 2 inventarios en una compañía colombiana comercializadora de plásticos
Autor
Alarcón Casallas, Nidia
Institución
Resumen
Looking ahead to the adoption of International Financial Reporting Standards in Colombia, it is essential for companies to review accounting and financial impacts that these bring. For our work we chose to study the impact of IFRS 2 Inventories in a plastics trading company.
Analysis of the impact in the current market of each of the items for sale from its acquisition cost, inventory turnover, their geographical location, costs to sell, the impairment value, etc., allowed establishing new processes and procedures in areas administrative and operational to optimize this important item in the assets of these companies. Quantitative and qualitative results after applying the principles of the International Accounting Standard and comparison with the Accounting Standard Local Colombian.