Adaptation of the BA VEN-NIF N° 8 version N° 7 for the preparation of financial statements in the company A.S. 23 Barquisimeto C.A. Lara state

Abstract

The objective of this research was to analyze the adaptation of BA VEN-NIF N° 8 version 7 for the preparation of financial statements in the company A.S 23 Barquisimeto, C.A., Lara state. This research was framed within a quantitative methodology, using a field study with a descriptive level and a non-experimental design. The population consisted of twelve (12) workers from the accounting administrative area, representing a census sample. A survey was utilized as a data collection technique through a questionnaire, which was validated by an expert judgment in the fields of accounting and methodology. Data analysis employed tabulation through graphical representations. The results revealed a lack of confidence in the financial position, limiting its usefulness for stakeholders; regarding the adaptation to BA VEN-NIF N° 8, respondents rated these standards positively, considering that they provide clarity in measuring financial elements and improve the quality of information. Thus, the conclusion was that it is necessary to align the financial statements with established standards to ensure transparency and comparability of financial information. Therefore, it is recommended to implement guidelines for the preparation of financial statements in the company.