Análisis y aplicación de las Normas Internacionales de Información Financiera NIIF a la preparación y presentación de estados financieros año 2012 a la empresa: “Mercantil Flores Campoverde Cía. Ltda. por el periodo de transición 2011.

Abstract

Flowers Campoverde Us Mercantile Co. Ltd. Apply NIIF for PYMES considering Section 2 to 8 according to Resolution No. ADM 08199 of July 3, 2008, making adjustments for the respective NIIF application, which will be seen in Chapter I Definition, objectives , benefits and opportunities in the implementation of NIIF, as well as accounting and interpretations issued by the IASB as the setters and the institutions that regulate economic activity in Ecuador as the Internal Revenue, Superintendent of Banks and standards companies. Chapter II discusses NIC 7 Cash flow statement; NIC 18 Revenue. NIC 12 Income Taxes; also refers NIIF for PYMES . In Chapter III we proceed to the practical application for the preparation of financial statements according to the NIIF for PYMES, for which plan fits accounts, accounting policies and internal control in accordance with the requirements of NIIF for PYMES .