Análisis de NIIF 9 - Instrumentos Financieros desde una perspectiva industrial

Abstract

The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations within the different entities in a country, in this case SMEs in the industrial sector, is important to help in the correct accounting and differentiation of financial instruments, with the objective of establishing the principles for financial reporting on financial assets and financial liabilities, so that useful and relevant information is presented to the users of the financial statements for the assessment of the amounts, timing and uncertainty of the entity’s future cash flows. This will facilitate the understanding of financial information by small and medium-sized companies, explaining this rule with the corresponding details for their respective assimilation and creating an application model that involves them. These accounting parameters must be perfectly known by the person in charge of the entity in this case the person responsible for recording the corresponding transactions during a certain period who is defined as an Authorized Public Accountant, who must have sufficient knowledge and experience to correctly apply procedures and provide security in the registration process.