Merino, Juan Humberto and Murcia Hernández, Altagracia Maricela and Portillo de Ortiz, Yeni Guadalupe (2015) Organización financiera-contable con base a la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las Pymes) y su respectivo control interno para la Asociación de Productores de Piña de El Salvador (APPES), del Municipio de Santa María Ostuma, Departamento de La Paz, para implementarse a partir del año 2015. Bachelor thesis, Universidad de El Salvador.

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Abstract

La presente investigación está basada en la aplicación contable de la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES); para la Asociación de Productores de Piña de El Salvador (APPES), ubicada en Calle Principal del Barrio Las Delicias, del Municipio de Santa María Ostuma, Departamento de La Paz. En El Salvador existen 3,444 Asociaciones y Fundaciones sin Fines de Lucro nacionales y extranjeras debidamente legalizadas, dentro de estas hay 2, 541 asociaciones nacionales sin fines de lucro que se dedican a diversas actividades entre las que se encuentran la agrícola y la industrial. La actividad de los sectores agrícolas e industrial contribuyen al desarrollo económico del país en el área rural y urbana. Los administradores de las asociaciones sin fines de lucro deben tener conocimiento del contenido y aplicación de la normativa contable NIIF para las PYMES que será la base para registrar las operaciones financieras de la asociación, con lo que se facilitara el desarrollo de la actividad contable y cumplir con el objetivo de mejorar la información financiera y generar una información que cumpla con los atributos de ser, oportuna, completa, comparable, fiable y relevante para la toma de decisiones; por lo tanto, se requiere de capacitación contable constante para la correcta contabilización de sus operaciones. Y según lo establecido en la Ley de Asociaciones y Fundaciones sin Fines de Lucro, en su Artículo 40. “Las asociaciones y fundaciones quedan obligadas a llevar contabilidad formal de su patrimonio, de acuerdo con algunos de los sistemas contables generalmente aceptados y conforme a las normas tributarias,autorizadas por la Dirección General del Registro. Las asociaciones y fundaciones deberán llevar los registros contables exigidos por la técnica contable y necesidades propias de la entidad, siempre y cuando llenen los requisitos establecidos por la ley”. La normativa contable NIIF para las PYMES fue aprobada el 9 de julio de 2009 por el International Accounting Standards Board (IASB) y el Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoría (CVPCPA) se pronuncia a favor de la aplicación de la NIIF para las PYMES, en El Salvador. La adopción de las NIIF para las PYMES fue publicado en el Diario Oficial Nº 224, Tomo 385 de fecha 30 de noviembre de 2009. Y el Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoria (CVPCPA) emite la resolución N° 01/2010 con fecha 22 de enero de 2010 donde publica que el consejo resolvió que a partir del 1 de enero de 2011 los estados financieros deberán ser preparados con base a la Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES). This research is based on the accounting application of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs); for Pineapple Producers Association of El Salvador (APPES), located in main street of Las Delicias, the Municipality of Santa María Ostuma, Department of La Paz. In El Salvador there are 3,444 Nonprofit Associations and Foundations duly legalized domestic and foreign profits, within these there are 2, 541 national non-profit associations engaged in various activities among which are agricultural and industrial. The activity of the agricultural and industrial sectors contributing to economic development in rural and urban areas. Managers of associations nonprofit should have knowledge of the content and application of accounting standards IFRS for SMEs will be the basis for recording the financial operations of the association, which is to facilitate the development of accounting activity and comply in order to improve financial information and generate information that meets the attributes of being, timely, complete, comparable, reliable and relevant for decision-making; therefore, it requires constant training for proper accounting accounting operations. And as stated in the Law on Associations and Foundations Nonprofit, Article 40. "Associations and foundations are obliged to take formal accounting of its assets, according to some of the generally accepted accounting systems and in accordance with tax regulations, approved by the General Registry. Associations and foundations must keep accounting records required by accounting techniques and own needs of the entity, provided that they fulfill the requirements established by law. " The accounting standard IFRS for SMEs was it adopted on 9 July 2009 by the International Accounting Standards Board (IASB) and the Supervisory Board of the Profession of Accounting and Auditing (CVPCPA) is in favor of the application of IFRS for SMEs in El Salvador. The adoption of IFRS for SMEs was published in the Official Gazette No. 224, Volume 385 dated November 30, 2009. And the Supervisory Board of the Profession of Accounting and Auditing (CVPCPA) issued Resolution No. 01/2010 dated 22 January 2010 which publishes the council decided that from January 1, 2011 financial statements must be prepared based on the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). In the methodology used to prepare the final document includes a bibliography and hemerographic study on non-governmental organizations (NGOs), legal framework and tax obligations applicable to Pineapple Producers Association of El Salvador(APPES), the bookkeeping and accounting systems, cost accounting, agricultural accounting, internal control and general aspects of fruit in El Salvador. Likewise; for the collection of information was necessary to apply interviews, direct to the processes applied by the association and observation checklist. Subsequently, the analysis and interpretation of the results was performed. The result of the analysis was obtained through the instruments of the current situation arose where I originated the development of conclusions and recommendations. Which contributed to the development of the intervention plan that was to present the recommendations were developed to follow and then a solution, in order to develop the proposed solution. The proposed solution based on the IFRS for SMEs accounting system, which reflects the accounting process according to the accounting policies adopted by the association, within which the recognition of a transaction, including the appropriate valuation provided in the initial and subsequent measurement; to determine whether the asset is reasonably measured or if necessary apply corrective accounts and inventory impairment, allowance for doubtful accounts, amortization, depreciation and impairment loss of operating assets, which improve the presentation and disclosure of financial statements, also; provide reasonable assurance that the figures and reliable and timely information for decision-making of the users. A manual of internal control is also provided in cash accounts and cash equivalents, accounts receivable, notes receivable, accounts receivable, inventory, property, plant and equipment, commercial accounts, pay bills payable, loans pay, contributions, cost of sales-pineapple.

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