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Apertura en una Empresa del Grupo 2: Sector de Lubricantes

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  • Derly Milena Rodríguez Vargas

Abstract

Resumen El presente artículo tiene como objetivo analizar las implicaciones de la implementación de las Normas Internacionales de Información Financiera (NIIF) en los estados contables de una empresa del sector de lubricantes, según informe del ano 2014. La investigación desarrollada verifica si esta empresa (tomada como caso específico para la investigación), ejecutó la correcta convergencia contable de acuerdo a lo establecido en la sección 35 de las NIIF para pymes, que indican los procedimientos para la transición. La implementación de las NIIF es favorable para la empresa, pues controla activos bajo la modalidad de leasing con opción de compra, la cual al medirse por su valor razonable, producen aumento en el patrimonio, presentando razonablemente la situación financiera en el balance de apertura.

Suggested Citation

  • Derly Milena Rodríguez Vargas, 2018. "Apertura en una Empresa del Grupo 2: Sector de Lubricantes," Revista de Economía y Administración, Universidad Autónoma de Occidente, February.
    • Handle: RePEc:col:000156:016094
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