Nic 8 políticas contables, cambios en las estimaciones contables y errores y su correcta aplicación en el ámbito empresarial.

Abstract

The International Financial Reporting Standards (IFRS) as well as the International Accounting Standards (IAS) were implemented in the world of commerce in order to obtain financial reports that faithfully represent financial performance, cash flow and equivalents; and the current financial situation in which a company finds itself, since from the information obtained an exhaustive analysis and decision-making by the administration is carried out. The application of the International Accounting Standard (IAS) 8 Accounting policies, changes in accounting estimates and errors allows establishing the judgments for the implementation or change of an accounting policy in an entity, as well as its accounting treatment. In addition, it contributes to obtaining relevant information about changes in accounting policies, estimates and the correction of errors for its correct adjustment or explanatory note, depending on the prospective or retroactive nature according to the standard, at the end of an accounting period. The purpose of this investigation is to analyze the changes due to accounting policies, estimates and accounting errors", based on what is established in IAS 8 "Accounting policies, changes in accounting estimates and errors", in order to give a correct application in the professional field; and in turn, serve as a support guide for the university community for future inquiries, since it starts from theoretical bases of bibliographic sources to the application of the practical case that will allow a better understanding regarding the adaptation of the regulations.