Aplicación de la NIC 2 y su efecto en el tratamiento contable de los inventarios de la empresa Santa Faena S.A.S.

Abstract

This research is carried out with the purpose of establishing an analysis of the application of the IAS 2 standard in the accounting treatment of inventories of the company Santa Faena S.A.S., where it includes from the recognition, measurement, and disclosure of information. Knowing that one of the main problems is the difficulty to keep an adequate control due to the variety of types of inventories that the company handles. Qualitative research methods are used since it provides the necessary tools to collect information, quantitative method allowing to check the comparative analysis of the application of the regulations in question using techniques such as interviews and documentary review, where a proposal was established on a guide for the application of IAS 2 for the accounting record of inventories of the company Santa Faena S.A.S.