Análisis y aplicación de las normas internacionales de información financiera relacionadas con la preparación y presentación de los estados financieros en la compañía CREVIGO, año 2012

Abstract

The present study was conducted in the Company Creaciones en Vidrio Godoy CREVIGO S.A., located in the City Loja and was aimed at the analysis and implementation of international standards of financial information for SMES, through processes that have already determined by these rules and the national control The study is of analytical nature, based on the provisions of the Superintendencia de Compañías, agency responsible for the monitoring and compliance with IFRS in our country. The results were as follows: definition of accounting policies, plan of ledger accounts, consolidation of financial statements under IFRS for SMES, compliance with the provisions of the rules and control agencies by ensuring an understanding of the financial statements and its relevance to the decisions. With the results obtained, it was concluded that it has succeeded in fulfilling the objectives proposed in the present study.