| Sumario: | This guide is designed to assist readers in the preparation of fiscal reconciliation, starting with a comprehensive practical exercise of IFRS for SMEs, addressing most sections. It includes accounting policies that enable users to understand the development of accounting figures from the norm, concluding with fiscal adjustments. The authors have incorporated elements from full IFRS, allowing readers to discern the primary differences between group 1 and group 2. The text serves as a guide for Colombian accountants and accounting students, featuring standard accounting policies with case studies and solutions based on accounting and fiscal regulations. This guide ensures that accounting information is prepared in full compliance with the norm, providing detailed examples and practical exercises to help readers determine balances and establish accounting policies. The book is especially useful for those involved in fiscal reconciliation and resolving doubts about accounting records or understanding fiscal and accounting policies.
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