Análisis y aplicación de las Normas Internacionales de Información Financiera y presentación de los Estados Financieros, de la Compañía de Transporte en Taxis Los Pupos S.A. de la ciudad de Tulcán, año 2012

Abstract

According Set out in the schedule issued by the Superintendency of Companies companies are required to apply IFRS for SMEs from 2012, are those that do not have public accountability and publish financial statements general purpose external users (ie its debt or equity instruments are not traded in a public market), but nevertheless must publish their financial statements for the purpose of general information. IFRS for SMEs are composed of 35 sections, where the treatment to be given to the economic operations of medium and small businesses, becoming part of a global culture, establishing them seeking the company reflects its financial reality transparency and reliability of information through their financial statements presented, in order that they can be read in all parts of the world, which is necessary to present the Statement of financial Position, Income Statement, Statement of Changes in Equity , cash flow statement and Notes to Financial Statements.