Evaluación del proceso contable bajo NIIF para Pymes aplicado a la empresa Johns Import Company S.A., por el periodo 2018

Abstract

The project seeks to evaluate, know and describe the process carried out by the company in accordance with IFRS regulations for SMEs. The normative regulate and systematize the processes that companies in this category must use for the presentation of Financial Statements. Therefore, in the case of Johns Import Company S.A., the purpose is to evaluate the financial activity according to the current legal framework, to submit financial information that reflects generally accepted principles. Through the evaluation applied to the components, the overall objective of the project is fulfilled, obtaining information for the development of the action plan in order to optimize accounting processes, showing transparency and reasonableness in financial statements. The project methodology was based on the following methods; the descriptive method helped to find situations that affect the generation of information; with the application method, solutions were identified to counteract the effects produced by the accounting policy design IFRS for SMEs. Faced with the need to present reasonableness in financial information, policies and processes are proposed that will allow Johns Import Company S.A., comply with regulations and improve the accounting treatment of the components analyzed.