Análisis de los inventarios en Austral Import Colombia SAS reflejados en los estados financieros a 31 dic 2013 bajo norma colombiana (2649) y su reclasificación con la implantación de la NIC2

Abstract

Globalization in Colombia is presented as a challenge to companies and their business; as the everyday entrepreneurs seek markets where produce is more profitable and sell more lucrative, either within the country or outside of it. This internationalization of economic activities, creates the need for international standards and therefore requires uniformity of knowledge and parameters that facilitate investment in new markets to identify and interpret financial statements, in which the principles of equity are identified, reciprocity, comparability, transparency, accountability and national interest, to improve economic relations. The national government to be the direct responsibility for promoting international relations involved in the accounting process as it ensures that the information is applied in Colombia is exercised by the joint action of the MHCP (Ministry of Finance and Public Credit) and MCIT (ministries trade industry and Tourism), stipulated in Article I of the Act 1314 "by order of this Act, the State, under the direction of the President's Office and through the entities referred to in this Act, will address the economy, limiting economic freedom to issue accounting standards, financial reporting and information assurance, to form a single, homogeneous system of high quality, understandable and enforced compliance, by virtue of which the financial reports and in particular states financiers, provide comprehensive, transparent and comparable, relevant and reliable, useful for making economic decisions by the state financial information. The owners. Officers and employees of the companies, current or potential investors and other stakeholders. To improve productivity, competitiveness and harmonious development of the business activity of natural and legal persons. Domestic or foreign. "This implies that these rules MUST support the internationalization of economic relations.