Análisis y aplicación de la NIC 2 del valor neto de realización de inventarios de la empresa Batallas Financial Consulting Cía. Ltda.

Abstract

Analyzing and evaluating the inventory processes and procedures, we verified that the accounting management is very important so the company must be prepared for the management and accounting record according to international standards and also the accounting record according to international standards; the inventory is the main asset item. This research will determine the main aspects of accounting valuation and the correct application of IAS 2, we will take the case of the Batallas Financial Consulting Company collecting information through the questionnaire to determine the correct application of the international accounting standards, with the results of the questionnaire. based on the corresponding standards, the valuation of inventories is carried out, the items are recalculated and the results are presented on the basis of their application. This research uses IAS 2 in order to determine the valuation of inventory, the inadequate application that has led to incorrect accounting, there is no veracity in the accounting balances of the inventories of the Batallas Financial Consulting Cía. Ltda Company as a result of the lack of an adequate calculation and application of IAS 2 of the net realizable value.