Análisis comparativo entre la valoración de los inventarios bajo el decreto 2649 de 1993 y el decreto único reglamentario 2420 de 2015 de NIIF aplicable a pymes dedicadas a comercialización de llantas, neumáticos y derivados

Abstract

Through this monograph a comparative analysis is carried out between the valuation of inventories under Decree 2649 of 1993 and the sole regulatory decree 2420 of 2015 of IFRS applicable to SMEs engaged in the sale of tires, tires and derivatives.

According to the International Accounting Standards Board (International Accounting Standards Board) in accordance with the provisions of IAS 2 (2001), the Inventories are assets that are acquired in order to be sold in the cycle normal business operations, its control is essential to know the reality and development of the company and thus be able to make decisions thanks to information that they transmit to the company's management.

It is important to emphasize that, in inventory accounting, the amount of costs to be recognized as a higher value of the asset, and from what they should be recognized as an expense. In this way, throughout the text presents an analysis that allows determining this cost and subsequent recognition as an expense for the period, incorporating the impairment that lowers the carrying amount at net realizable value. (Mirror, 2018) For these types of companies, having control of inventories is essential, since are current assets on which their economic activity depends, so They need to have a strict and efficient control of these (know what you have, what is missing, what surplus is there), in order to operate without unwanted losses of capital.

In this sense, the importance of inventories is that their objective is the obtaining profits, which come largely from sales, since this is the engine of this type of company. However, if the inventory function reaches the expected effectiveness the company will yield negative results that directly affect its sustainable economic growth.