Análisis de la adopción de la Norma Internacional de Información Financiera para Pequeñas y Medianas Empresas (NIIF para PYMES) en las compañías dedicadas al comercio al por mayor excepto de vehículos y motocicletas del cantón Loja. Periodo 2012-2014

Abstract

This research determined the administrative, accounting and tax impact of the adoption of IFRS for SMEs in local businesses, contrasting this way the theory of regulation with application in reality, in order to establish the effects of it on a business environment relatively little complex administratively and not traded on the international market.

The results are based on the analysis through the implementation of surveys and application of quantitative tools to determine the actual impact of the adoption of international accounting standards.

Since international law has been adopted according to the local administrative and accounting reality, it has not seen a significant quantitative variation between the application of the NEC and the IFRS for SMEs; however the analysis of these results were compared with other aspects of the adoption process to present comprehensively the accounting, administrative and tax impact achieved.