Implementación de políticas contables de inventario mediante la niif para pymes sección 13 en la empresa Equtechs S.A.

Abstract

In this work, an implementation of accounting policies in inventory was carried out using NIIF for PYMES section 13 and NIC 2 in the company ¨EQUTECHS ¨ S.A. during the period 2023-2024 , by means of an analysis, the study and collection of accounting and control information from the company under study, for the implementation of accounting and control policies that are appropriate for proper inventory management of equipment and materials necessary for service delivery; It is based on a positivist and empirical approach, the application of interviews to the staff closest to the subject of study, providing the appropriate accounting policies and the generation of recommendations focused on solving the problem.