Análisis y aplicación de las Normas Internacionales de Información Financiera NIIF relacionadas con la preparación y presentación de Estados Financieros de la Empresa Malemec S.A. Año 2012

Abstract

MALEMEC SA is a leader in the maintenance and electrical repair of machines, with a choice of development advantage of the opportunities that the state is giving small and medium enterprises for which it is appropriate to comply with all current regulations both at the enterprise level, tax and government. This work has been done to help MALEMEC SA as being an SME is required to implement IFRSs, so from 2010 the data was analyzed, was elaborated accounting policies, a schedule of implementation, a training plan and a monitoring procedure. Upon analysis of the accounts of the financial statements ended with an effect on deferred taxes, with a moderate impact on the equity of the company on which recommendations were issued.