TRATAMIENTO CONTABLE DE LA CARTERA BAJO APLICACIÓN NIIF DEL SOFTWARE CONTABLE: UN ESTUDIO DESCRIPTIVO EN LA CIUDAD DE CALI, COLOMBIA

Abstract

Due to the revolution in information technology, accounting software has taken a major shift in organizations. As a technological tool, has meant a means of transferring information between users, the company and the state. The accounting software should facilitate processes to meet regulatory financial guidelines in Colombia, however, in the financial instruments of accounts receivable from customers, one of the most important categories in accounting disclosure, bears some difficulties in measurement. This study aims to analyze the impact that the accounting treatment of software in the portfolio under application of International Financial Reporting Standards (IFRS). To develop this objective it was conducted a descriptive study with information from companies that sell software in Cali, Colombia. The results allow us to infer that belatedly began the adequacy of the accounting program changes and requirements of IFRS, in addition to not implement custom software and needs of the organization, it was found that, in relation to financial instruments, a high percentage does not comply with the procedures established in the new accounting policy framework

Keywords

• accounting software
• financial instruments
• ifrs regulations
• tax regulations