Políticas contables Evangeline Shoes S.A.S

Abstract

This Accounting Policies Manual under the International Financial Reporting Standards – IFRS, has been developed with the purpose of providing accurate and suitable information to the State, employees, suppliers, clients, competitors, authorities, control and surveillance entities, generating transparency and reliability. “Accounting policies are the specific principles, bases, conventions, rules and/or procedures adopted by an entity when preparing and presenting financial statements.” (Deloitte Colombia, 2016, p. 3). Where decree 2420 of 2015 is taken into account, which provides the legal framework and technical provisions in force in Colombia, for the implementation of international financial reporting standards IFRS; This Standard establishes the principles for the recognition, measurement, presentation, for the preparation of separate or individual financial statements.