Implementación sección 11 NIIF para pymes para presentar razonablemente los activos financieros en la empresa incubadora del Pacifico.

Abstract

The objective of this research is to describe the diagnosis, characterization and implementation of section 11 IFRS for SMEs to reasonably present financial assets in the company Incubadora del Pacifico; analyzing the problem of non-application of accounting regulations for the recognition, measurement and presentation of financial assets within the investigated unit. Due to the prominence of the IFRS for SMEs at present, it is essential and strategic to apply the accounting technique referring to basic financial instruments in debt and equity instruments in the asset category. For the effective progress of the research, a descriptive methodology was implemented through a checklist and types of descriptive, documentary and field research, in addition to being longitudinal because it takes place in different periods of time. The gathering and processing of data showed that there is an overvaluation of financial assets, mainly represented by accounts receivable, that have negatively impacted the financial situation and performance of the entity. Due to the lack of application of international regulations for SMEs, subsequent measurements were made to the present value and recognition of the loss due to impairment of financial assets in order to present reasonable figures for them on the date it is reported; as well as a manual and guide prepared according to the requirements of section 11 IFRS for SMEs, adapted to the transactional reality of the company.