Aplicación de la sección: 13 inventarios en la empresa Cabrera Pastor Enrique Gilberto de la ciudad de Piñas, para mejorar la información financiera 2019.

Abstract

The study carried out through this project is framed in favoring the organizational development that starts from the institutionalization and correct flow of the financial information of a company, that is why the research is oriented in reference to the topic Application of section: 13 inventories in the company Cabrera Pastor Enrique Gilberto of the city of Piñas, to improve the financial information 2019, the vitally important study allowed the company to establish alternatives to improve the correct use of the regulations, in regard to inventories, which are a fundamental point of the business turn, where for the correct investigative process the general objective was drawn which lies in determining the importance of the application of section 13 inventories of IFRS for SMEs in the improvement of financial information in the company Cabrera Pastor Enrique Gilberto of the city of Piñas during the period 2019. It was possible to conclude that the accounting of inventories based on section 13: IFRS Inventories for SMEs in the company, presents organizational drawbacks, as could be identified in the field activity where it was found that there is a usual classification of inventories raw materials: materials and supplies for production; however, the entity does not have an Accounting Policy Manual, where the amount of inventories is not recognized as an expense during the period, and which is not reflected in the Statement of Financial Position.