Guía práctica para la elaboración de notas a los estados financieros bajo la aplicación de NIIF para pymes.

Abstract

The implementation of International Financial Reporting Standards is one of the fundamental changes to globalize business activities, since the reports provided to different users are presented in a unified manner; The International Accounting Standards Board (IASB) has created a complete package of standards that sets out the necessary guidelines for this to happen. In this document you will find a guide written in a brief and practical way that will help you when preparing the notes or reports to your financial statements; based on the accounting regulations regulations in force as of 2015 and the doctrine provided by different authors. For its preparation, a qualitative research of exploratory type was carried out, using the analytical method that helps to the interpret of the information obtained in the literature review of the IFRS for small and médium enterprises (SMEs), in addition to fundamental concepts that lead to creating the notes. The example of a small marketer is presented four years after the start of its activities, ending with the writing of the reports of each item, as well as some additional general information. Concluding that, to state the reports, a structure based on accounting regulations must be maintained and that it is essential that they be prepared by the person responsible for carrying out the accounting process so that it meets the qualitative characteristics of financial information.