Análisis y aplicación de las normas internacionales de información financiera NIIF, relacionadas con la preparación y presentación de estados financieros de la Empresa Calicantoconst Cía. Ltda. Año 2012

Abstract

The integration of markets, the process of globalization and the indispensable analysis of the companies from their financial statements to diagnose their situation and evaluate any decision with economic and financial repercussions, make necessary the international harmonization of accounting and financial standards that present information High quality, complete and transparent. IFRSs (International Financial Reporting Standards) are currently the only set of compulsory accounting procedures in the world that provides such information. More than 120 countries worldwide have so far adopted or are in the process of adopting IFRSs, including Ecuador, where the Superintendency of Companies defined a mandatory implementation schedule for companies under their control. Within this group of companies are the SMEs (Small and Medium-sized Enterprises), whose treatment of transition from NEC (Ecuadorian Accounting Standards) to IFRS`S for SMEs is shown in this research work.