Diseño de políticas contables del “sindicato unitario nacional de trabajadores” subdirectiva Boyacá

The present investigation is carried out with the purpose of elaborating a proposal for the design of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will serve as a guide for an adequate financial management of the organization and to achieve the trans...

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Bibliographic Details
Main Authors:	Gamboa López, Wendy Estefany, Quintana Sandoval, Laura Marcela
Other Authors:	Forero Mozo, Sandra Milena
Format:	Trabajo de grado (Pregrado y/o Especialización)
Language:	spa
Published:	Universidad Antonio Nariño 2022
Subjects:	Norma Internacional de Información Financiera para Pymes (NIIF para pymes) propuesta estándares internacionales políticas contables Manual International Financial Reporting Standard for SMEs (IFRS for SMEs) proposal international standards accounting policies
Online Access:	http://repositorio.uan.edu.co/handle/123456789/6793
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Summary:	The present investigation is carried out with the purpose of elaborating a proposal for the design of an accounting policies manual in the "SUNET" Organization Subdirective Boyacá, which will serve as a guide for an adequate financial management of the organization and to achieve the transition to the new IFRS regulations - SMEs in Colombia. For the development of the study, a descriptive qualitative approach was used; starting with a diagnosis of the financial information and its economic facts during a period to establish specific facts through a DOFA matrix, and then, based on the International Financial Reporting Standards (IFRS for SMEs), the proposal for the design is prepared. of an Accounting Policies Manual.