Análisis y aplicación de las Normas Internacionales de Información Financiera NIIF relacionadas con la preparación y presentación de estados financieros año 2012, en la “Librería, Papelería e Imprenta Robalino

Abstract

This thesis studies the application of international Financial Reporting Standards for PYMES in the business " bookstore, stationer´s shop and printing Robalino " which allows to know the current rules for the treatment of financial information , both big and small . Due to the globalization of the economy , the competitiveness required in the business, the accounting also has gone through a change that has standardized the presentation of financial statements that can be read at wich part of the world , by any accounting specialist and interested users . The work on the financial statements of the company is in line with the provisions of the law, by adopting the schedule issued by the organs of control that contains three mandatory phases to develop changes and updates to the accounting process and the political company, reflected in a practical exercise, in order to obtain a clear , reliable, timely and accurate accounting.