Diseño manual de política y procedimiento en la cuenta ingreso bajo las NIIF- caso fundación solidaria de oficiales y suboficiales en retiro de las fuerzas militares "FOSURE"

Abstract

The International Financial Reporting Standards - IFRS have been adopted and adapted in Colombia seeking to improve and unify the concepts of Financial Information in such a way that it is on par with the global requirements, and likewise be at the forefront with the developed countries that have adopted these regulations, taking into account the provisions of the IASB (International Accounting Standards Boards) issuer of the IFRS, providing the possibility for different companies to achieve a high level of competitiveness against national and international companies and allowing the financial statements to be reliable, and with the standards required by the regulations, in addition to seeking the disclosure of the same for decision making when making investments This work gathers information on the design of policies and procedures applied to the income account under IFRS standards and a financial analysis of the entity FOSURE, a company from the Solidarity sector, with the aim of creating a sustainability strategy in the medium and long term.