Análisis y aplicación de las Normas Internacionales de Información Financiera NIIF relacionadas con la preparación y presentación de estados financieros de la compañía Amazonaseduc. Cía. Ltda. Año 2012

Abstract

This thesis is developed in accordance with International Financial Reporting Standards , as adopted by the Resolution No. 08.GDSC.010 Ecuador , from November 20, 2008 , published in Official Gazette No. 498 on December 31 2008 by the Superintendency of Companies , which provides the same groups for the implementation of these Standards . In order to help the company adopt a proposal favoring explain the process that identifies and develops the procedures for filing financial statements at fair to know the reality of Ecuadorian companies value and these in turn can be prepared be compared with other countries adopting the same standards. Thus concluding that the proper recording of the presentation of the financial statements provide a clear and transparent information with respect to the financial position of the enterprise , which facilitates decision- making by investors.