Análisis de los instrumentos financieros de la empresa Geocol consultores S.A.S de Bogotá con base a la NIIF 9 para pymes en Villavicencio-Meta

Abstract

The article shows the role for the university Antony Nariño we us the importance and the method of the International Financial Reporting Standard (NIIF 9) called "Financial Instruments";. Therefore, it is important to know this regulation within the entity where an important activity is developed that benefits a whole country, and that also benefits many other entities, in this case the SMEs of the industrial sector. In this way, it is p ossible to assist in the correct accounting and differentiation of the financial instruments being ha ndled, according to its analysis and the management we provide to the different instruments to improve the development of the activities carried out. And it is important for our company to know how t o handle the standard and how to apply it in order to provide quality and useful information to th e users of the financial statements and that it is relevant when performing internal and external au dits. Knowing the methodology of applying the standard once will facilitate the understanding of financial information.