Análisis y aplicación de la Norma Internacional de Información Financiera NIIF para PYMES, relacionada con la preparación y presentación de estados financieros para la compañía Coldchain Cía. Ltda. en la ciudad de Quito, año 2012.

Abstract

The International Financial Reporting Standards - IFRS is the set of accounting principles and technical standards that guide the preparation and presentation of financial statements of companies in order to the information presented is consistent , comparable, timely and support it proper decision- making. It is necessary to identify the existence of full IFRSs they are applicable to big global companies and the IFRS for SMEs it is applicable to more than 95 % of companies worldwide, the IFRS for SMEs is an adaptation of IFRS full in order to cover the requirements of small and medium enterprises. The Ecuadorian enterprises are not immune to this reality and therefore should be integrated into this process of transition under the provisions issued by the national supervisory authorities, on this way, the purpose of this paper is to identify the key actions that the enterprises of these features should be taken into consideration for this process in order to achieving the expected goals in benefit of national enterprises..