Course – Preparation and presentation of Financial Statements under IFRS for SMEs

• Provide participants with the requirements of International Financial Reporting Standards (IFRS SMEs) in relation to the preparation, presentation and disclosure of Financial Statements in SMEs.

The main objective in the application of international standards is the presentation of comparative general purpose financial statements, under the guidelines indicated in the IFRS for SMEs on the recognition and measurement of economic events that occurred during a period, at an accounting and financial level.

In Colombia, the application framework of the IFRS for SMEs in its 2015 version, adopted by Regulatory Decree 2483 of 2018, requires that the entities of Group 2 "Small and Medium Enterprises", or those who are in the process of adopting this regulation for permanence purposes, review and update the concepts for the preparation and presentation of financial statements of Sections 3 to 8 of the IFRS for SMEs.

This course is useful to acquire skills related to the methodologies of registering and reporting financial information, in such a way that the reports can be obtained under various regulatory frameworks and for this case in particular we will prepare the financial and fiscal information in the same accounting model totally versatile and adaptable to the needs that each entity that is advising

Accountants, Administrators, Accounting Assistants and all those professionals involved in the process of preparing Financial Statements