Incidencia en el patrimonio del balance de apertura de la empresa Nova Kosmetika S. A. S. en la implementación de las NIIF

Abstract

This research aimed to identify the impacts that could generate the adoption and implementation of IFRS for SMEs in the recognition, measurement, valuation of financial instruments of the company Nova kosmetica SAS and how they could affect the heritage of the society. To fulfill this objective a descriptive case study investigation was conducted. The vertical and horizontal analysis of financial statements for the years 2014 and 2015 was made; in addition to this, liquidity and profitability indicators were applied to determine the status of the company considering that the financial information presented was performed under Colombian law Colgaap. This analysis allows us to identify the most relevant accounting adjustments in the presentation of financial information and determine which items should be greater controlled in order to mitigate the impact in equity. Results from research allowed to establish that by the year 2014 in the ESFA made during implementation, the only value that represented an increase in the equity of the company were the liabilities that existed with shareholders, which decided to make the capitalization of the debt in order to strengthen the capital structure.