Proyecto de gestión para la implementación de las normas internacionales de información financiera NIIF y el diseño de una política de cartera en la empresa Reencauches SAS

Abstract

This paper seeks to manage the implementation of International Financial Reporting Standards IFRS in all the accounting of the company Reencauches SAS, deepening in the structuring of an accounts receivable policy that allows to improve its management, collection and administration, with this the company will achieve generate more liquidity and this will be able to fulfill its obligations. With the application of IFRS it will be possible to have a greater precision in the accounting information, as well as clarity and understanding in the financial statements since the structure of the financial reports under IFRS is easier to interpret taking into account that the organization and classification of the accounts will be accounting concepts that go hand in hand with company policies. They will allow the unification of norms, concepts, the comparison of the financial statements, the analysis and the interpretation of them, influencing the decision making process.