Análisis de los métodos de valoración, registro y políticas de control interno con respecto a ingresos de actividades ordinarias e instrumentos financieros básicos, según NIIF PYMES caso de estudio Termovent Cía. Ltda.

Abstract

This academic research analyzes the valuation methods and the registration and internal control policies regarding the input of regular activities and basic financial instruments according to the IFRS for SMEs and the Internal Control Framework COSO III, applied to TERMOVENT CIA. LTDA. a company in the business of fabrication of doors and PVC windows.

The type of research that was used is an exploratory and descriptive investigation, using interviews, questionnaires, observation and the review of relevant documentation. As a research method, a mixed approach was used, both quantitative and qualitative, through the analysis of data through a random, stratified and systematic sampling that allowed to infer the characteristics and behavior of the sales items. Also we analyzed, interpreted and described the phenomena observed.

The main results show that the company does not have policies for the subscription of commercial contracts, for the register of income from ordinary activities, for the process to use the costs and financial instruments, hence, the accounting records of transactions have a late and incomplete recognition of income, a partial recording of the cost and an accrual of financial instruments managed inefficiently, generating that the economic events are not represented faithfully, which causes that the financial information is not presented in a comparable, verifiable, timely and understandable way.