Criteria for the creation of an accounting policy in the implementation of ifrs, process returns to users notary and registration

The International Financial Reporting Standards (IFRS) are accounting standards issued by the International Accounting Standards; which are intended to standardize the application of accounting standards in the world, so that they are globally accepted, high quality and understandable. IFRS allow information to the financial statements is comparable and transparent, which helps investors and participants in the capital markets around the world to make their decisions; in its implementation phases accounting policies which are the backbone as these allow us to define the rules and agreements necessary for the entity can determine how you will recognize, measure, present and disclose their financial transactions are carried out; for this reason this paper will focus on giving successful criteria for the construction of a clear and concise policy that allows the area of Accounting keep records in a clear, transparent manner showing actual numbers of refunds to users for services rendered to the same.

• Autores: Romero Ospina, Jholfry
• Fecha de publicación: 2016
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/14842
• Acceso en línea: https://hdl.handle.net/10654/14842
• Palabra clave: CONTABILIDAD - NORMAS; ESTADOS FINANCIEROS; CONTABILIDAD - POLITICA; SUPERINTENDENCIA DE NOTARIADO Y REGISTRO - ESTUDIO DE CASOS; IFRS; Accounting Policy; Procedure cashback; System integrated financial information II; NIIF; Politica Contable; Procedimiento devolucion de dinero; Sistema Integrado de Informacion Financiera II
• License: http://purl.org/coar/access_right/c_abf2