Efectos financieros del método de medición de valor neto realizable, en la aplicación de la norma internacional de contabilidad 2 inventarios (NIC 2) - caso práctico Almacenes Éxito S.A.

Abstract

This qualitative monograph on the ethnographic method investigated the financial effects of the net realizable value measurement method, in convergence to the International Accounting Standard 2 Inventories - IAS 2 in Colombia. Which presents significant differences when decreasing the sale price as a consequence of the recognition of the deterioration of the cost of its inventories. A change that directly affects financial indicators, increasing profitability and liquidity ratios, and reducing debt and coverage indicators.