Tratamiento contable de las cxc bajo NIIF para las pymes del sector ferretero de Palmira

Abstract

Due to the constant evolution and application of new accounting standards and the importance of updating the rules and procedures, this article raises the possible improvements that the application of the Niif entails for establishments in the hardware sector of Palmira, which according to the jurisdiction of the Chamber of Commerce, in 2019 the commerce sector was the most representative economic activity, due to the fact that 5,116 establishments were constituted and this sector represents 43.47% of the total number of companies in the city, in addition to SMEs in Palmira corresponds to 6.78% of the 8,340 companies in the municipality and has 333 entities between retail and wholesale of hardware items, which have accepted the IFRS implementation processes, additionally these establishments usually have credit sales mechanisms with the granting of terms established in their accounting policies, for this reason it becomes It is essential to understand the treatment of accounts receivable for the function corresponding to credit authorization and collections. For this reason, this research describes tools, procedures and policies for an adequate management of accounts receivable from its clients in a clear, responsible and efficient manner and its progress in convergence to the application of the Niif in its accounts receivable