Propuesta de política contable de conversión de la moneda extranjera de acuerdo con la sección 30 de NIIF para pymes, aplicado a la empresa SISTEMAS DE FLUIDOS EN LÍNEA SAS.

Abstract

The purpose of this proposal is to propose the implementation of an accounting policies manual based on section 30 of IFRS for SMEs - foreign currency conversion, in the company Sistemas de Fluidos en Línea SAS in accordance with what is required by the current legal regulations. To achieve this objective, an evaluation of the existing accounting processes and the policies currently used in Sistemas de Fluidos en Línea SAS is carried out, identifying the areas for improvement and the gaps with respect to Section 30 of the IFRS for SMEs, as well as a study of the policies implemented for the management of conversion and transactions in foreign currency, based on the local standard and the way to apply it as established in the IFRS. The foregoing, in order to make recommendations to the identified problem and how to correctly recognize the operations in the statement of financial position, cataloging this as the item of greatest interest to the company.