Análisis y aplicación de las Normas Internacionales de Información Financiera NIIF relacionadas con la preparación y presentación de estados financieros, de la constructora Alarcón Rodríguez Carrillo Cía. Ltda., año 2012

Abstract

Accounting today in business is the key to sustainable enterprise development pillar is also the basis on which reports through the management by managers to obtain utilities are known. At the international level in order to standardize the accounting processes, professional organizations related to accounting, have worked continuously improving operations and instituting standardized accounting standards, which directly influence the organization. Faced with the need to identify the impact that the implementation of International Financial Reporting Standards, it was decided to develop the theme "Analysis and application of international financial reporting standards IFRS related to the preparation and presentation of financial statements. Year 2012 ", related to the “Constructora Alarcon Rodríguez Carrillo Cía. Ltda.” It analyzes and evaluates changes involving adoption of the rules, for which it is considered important to analyze the involvement of international agencies responsible for regulating and issuing accounting processes showing the hard work that was carried out for the establishment and implementation of which today are the International Financial Reporting Standards. Then learn about general issues related to the company and end with practical application in the Financial Statements.