Methodological design in the creation of the manual for the implementation of IFRS standards in the Condor service station - Yondó Antioquia
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Published:
Sep 6, 2019
Keywords:
Financial assets, current liabilities, integral result, cash equivalent, equity
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Abstract
This article leaves for consideration the result of the study conducted during a process of implementation of IFRS standards developed by the research group DIANOIA of the Technological Units of Santander Regional Barrancabermeja with the service company EDS CONDOR located in Yondó Antioquia. The content is the product of the experiences found, and is developed trying to deepen in those topics in which it was observed more difficulty in the process of implementation of the standards.
The implementation of this project allows the identification of the needs of service stations and specifically the EDS CONDOR in Yondó Antioquia, regarding the implementation of IFRS standards in its current accounting process, allowing the definition of the methodology for the implementation of a manual that guides the logbook of the integral accounting system and thus be able to make important decisions by its owner partners.
The implementation of this project allows the identification of the needs of service stations and specifically the EDS CONDOR in Yondó Antioquia, regarding the implementation of IFRS standards in its current accounting process, allowing the definition of the methodology for the implementation of a manual that guides the logbook of the integral accounting system and thus be able to make important decisions by its owner partners.
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How to Cite
Ramírez González, L. Y., Bayona Pinto, C. L., Galvis, S., ArangoTobón, E. A., & Duarte Ribero, M. (2019). Methodological design in the creation of the manual for the implementation of IFRS standards in the Condor service station - Yondó Antioquia. In Vestigium Ire, 13(2), 80-96. Retrieved from http://revistas.ustatunja.edu.co/index.php/ivestigium/article/view/1971
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Artículos Núm. 13-2
Investigium Ire of http://revistas.ustatunja.edu.co/index.php/ivestigium is licensed under a Creative Commons Attribution-NonComecial-NoDerivatives 4.0 International (CC BY-NCND 4.0)
References
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Contabilidad, C. d. (2009). Londres: IASCF Publications Department.
Contabilidad, C. d. (2009). Norma internacional de información financiera para pequeñas y medianas entidades. Londres: IASCF Publications Department.
Contabilidad, C. d. (2009). Norma Internacional de información financiera para pequeñas y medianas entidades. IASCF Publications Department.
Contabilidad, C. d. (2015). Norma internacional de información financiera para pequeñas y medianas empresas. En C. d. Contabilidad. IFRS Foundation Publications Department.
Cuesta, J.Y. Sanchez, N.J. (2017). “Impacto del proceso de convergencia de las NIIF en las empresas del departamento de Boyacá periodo 2014-2016”. In Vestigium Ire. Vol. 11-2, pp. 132-160.
Rodríguez García, D.M., Ruiz Torres; J.C. (2016). “Comparación del tratamiento contable y financiero de la NIC 41 agricultura- NIIF para Pymes sección 34 actividades especiales y el decreto 2649 de 1993.”. In Vestigium Ire. Vol. 10, p.p 180-197
Sunder,S. (1997). Universidad Nacional. Obtenido de http://www.cid.unal.edu.co/files/publications/ewewew.pdf
Villamil, A. (2013). Global Business Partner Obtenido De http://gbpgroup.com.co/Noticias4.html.az