Manual de políticas y procedimientos contables aplicando NIIF en Bodyguard Security Cía. Ltda
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Las políticas y procedimientos contables en una entidad financiera juegan un papel muy
importante debido a que permiten la correcta aplicación y elaboración de los instrumentos
financieros ya que en estos se ven reflejadas las Normas Internacionales de Información
Financiera, las cuales son importantes debido a que permiten definir lineamientos necesarios
para las operaciones en el sistema de información contable, que ayudan a obtener semejanzas en
la estructura de sus estados financieros con los de otras empresas, tanto nacionales como
extranjeras, de la misma forma que se establecen procesos adecuados que se deben seguir en
cada una de las cuentas y las funciones específicas . Por tal motivo se desarrolla este proyecto
donde se plantea como una posible solución el de diseñar un Manual de políticas y
procedimientos contables aplicando NIIF en Bodyguard Security Cía. Ltda., que surge la
necesidad de obtener información sobre los cambios, regulaciones e impactos, que han tenido
que sufrir las empresas en la preparación de los estados financieros, este manual va dirigido
específicamente en el área contable de la empresa, ya que al tener una información eficiente y
eficaz, ayudará a que se logre mantener una mejor estructura organizacional.
The accounting policies and procedures in a financial institution play a very important role because they allow the correct application and preparation of financial instruments since these are reflected in International Financial Reporting Standards, which are important because they allow defining necessary guidelines for operations in the accounting information system, which help to obtain similarities in the structure of their financial statements with those of other companies, both domestic and foreign, in the same way that appropriate processes are established that must be followed in each one of the accounts and the specific functions. For this reason this project is developed where a possible solution is to design a Manual of accounting policies and procedures applying IFRS in Bodyguard Security Cía. Ltda., Which arises the need to obtain information on the changes, regulations and impacts, which companies have had to suffer in the preparation of financial statements, this manual is specifically addressed in the accounting area of the company, since having efficient and effective information will help to maintain a better organizational structure.
The accounting policies and procedures in a financial institution play a very important role because they allow the correct application and preparation of financial instruments since these are reflected in International Financial Reporting Standards, which are important because they allow defining necessary guidelines for operations in the accounting information system, which help to obtain similarities in the structure of their financial statements with those of other companies, both domestic and foreign, in the same way that appropriate processes are established that must be followed in each one of the accounts and the specific functions. For this reason this project is developed where a possible solution is to design a Manual of accounting policies and procedures applying IFRS in Bodyguard Security Cía. Ltda., Which arises the need to obtain information on the changes, regulations and impacts, which companies have had to suffer in the preparation of financial statements, this manual is specifically addressed in the accounting area of the company, since having efficient and effective information will help to maintain a better organizational structure.
Descripción
Palabras clave
POLÍTICAS, PROCEDIMIENTOS, MANUAL