Compra y registro de activos financieros aplicando la norma internacional de contabilidad NIC 32 en la empresa Universitaria S.A.

Abstract

Organizations are constantly looking for new investments that allow them to increase their economic resources to maximize economic profits. In this way some invest in projects others turn to the search for financial assets that give them a return that meets their business needs. This reality causes the accounting area to have trained and updated personnel in their knowledge for the adequate registration of the company's commercial transactions. When buying a financial asset such as the actions of another company, costs are generated that must be recorded in order to calculate the actual return generated by such purchase. The general objective of the investigation is to describe the process of the purchase of financial assets and their correct accounting treatment in the company Universitaria S.A. applying the international accounting standard IAS 32. The methodology used was the descriptive one in which the process that must be followed for the recording of the costs of the financial asset is exposed, to achieve this, the scientific articles and accounting books were accessed whose information was Used for research development. At the end, it is intended to leave the case raised to serve as a consultation for students and professionals in the accounting area who should consider the expenses and costs incurred during the purchase of financial assets for proper registration in the accounting books of the company.