Lineamientos para la elaboración de las principales políticas contables en las empresas camaroneras.

Abstract

The application of the International Financial Reporting Standards (IFRS) in the various companies is relevant since they are essential for the disclosure of economic transactions in the financial statements since this research is therefore focused on an analysis of accounting policies based on of accounting regulations International Accounting Standard 1 Presentation of Financial Statements and International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors in order to design a guideline of the main accounting policies as a tool for the preparation and presentation of financial reports in shrimp production companies. To achieve the purpose, the hermeneutical method will be executed, which is a quantitative approach, in addition to the bibliographic review that was taken as a reference for scientific articles, books. Additionally, a sketch will be made where the guidelines of the main accounting policies directed to companies that are dedicated to shrimp production will be demonstrated, resulting in the preparation and presentation of them in financial reports are necessary and their application is essential. Since, due to the requirements of the accounting regulations, the entities will be able to show reasonable information in the financial statements, and make a faithful and transparent presentation.