Lineamientos para la elaboración y establecimiento de políticas contables para empresas de hospedaje.

Abstract

At present, the economic and financial information that organizations present through their financial statements is essential since it allows to know the real position in which the company is so far. For this reason, with the implementation of the International Financial Reporting Standards (IFRS) it has been tried that the information disclosed is under the universal presentation and recognition requirements. In this sense, this work is oriented to characterize the accounting policies, based on what is established in the current accounting regulations, in order to develop procedures and principles that allow obtaining quality, relevant and useful financial information for its users, guiding them from this way so that the decisions made are the most appropriate for the entity under a well-founded, clear and objective criterion. The methodology used will be of a quantitative type under the hermeneutical method, likewise, the bibliographic review technique will be applied. Additionally, the outline of the guidelines for the establishment of accounting policies focused on the hosting service will be developed, ending with the presentation of a model of the same. Obtaining as a result, that the accounting policies must be carried out under what is described by the accounting regulations, taking into consideration the economic sector to which the company belongs in such a way that they provide fundamental information that serve as the basis for preparing the financial statements.