Análisis y Aplicación de las Normas Internacionales de Información Financiera NIIF relacionadas con la preparación y presentación de estados financieros año 2012 del Estudio Jurídico Julio C Guerrero B

Abstract

Constant in the field of economic and financial change leads to the development of a research of new accounting regulations, the companies Act empowered the Superintendency of companies the mandatory adoption of international standards of financial NIIF´S information that was formalized this reform by means of resolution No.06.Q.I.IOCI.004 of 21 August and its publication in the official No.348 registration of 4 September of the same year. This project has as purpose the analysis and application of international standards of IFRS financial information related to the preparation and presentation of financial statements year 2012 of the legal study July C. Guerrero B., through this work, we know the new conceptual framework established for the preparation of the financial statements and also sets forth the basic principles and provides information on the financial position, performance and changes in the entity that will adopt and implement the NIIF´S, therefore, is this working methodology can be useful for a wide range of external as well as internal users and in this way contribute so they can make decisions.