Aplicación de NIIF pymes, sección 13 para la presentación de estados financieros en Juan Fernando Loayza Cia Ltda periodo 2022.

Abstract

This research was carried out with the objective of applying the international financial reporting standard (IFRS) for small and medium-sized enterprises (SMEs) section 13, for the treatment of inventories and their correct presentation in the financial statements of the company Juan Fernando Loayza Cia. Ltda. taking the period 2022 as the object of study. The methodological process of the research was through a case analysis with a quantitative approach and a positivist paradigm where techniques such as collection of existing data from taking an inventory of the company, check list and mnemonic sheets that helped us meet our specific research objectives. As a result, we obtained that due to the lack of training on the part of the company with the accounting department and warehouse, this standard was not applied in its entirety, resulting in errors such as the non-recognition of items that were damaged as well as including transportation costs within The expenses, therefore, the results for the 2022 period were not reasonable, so the corresponding calculations were carried out along with their adjusting accounting entries that allowed us to know what the real balances of the company were for that period.