Contaduría Pública · 2026
Aplicación de la sección 28 de NIIF para PYMES en el reconocimiento y medición de beneficios a empleados en una empresa de vigilancia privada “LOS ROBLES LTDA: Estudio de Caso”
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Resumen
This article examines the application of Section 28 of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) in the recognition, measurement, presentation, and disclosure of employee benefits at Seguridad Privada “Los Robles Ltda.”, a private security company in Colombia. Using a qualitative approach with a descriptive-analytical scope and a case study design, the study reviewed the company’s accounting policies, payroll records, labor provisions, and financial statements. The findings reveal that although the organization is generally aligned with the standard, weaknesses persist in the timely estimation of labor provisions, the consistency of calculations, and the adequacy of disclosures.