Análisis y aplicación de las normas internacionales de información financiera NIIF, relacionadas con la preparación y presentación de estados financieros de la Empresa Calicantoconst Cía. Ltda. Año 2012

Abstract

Abstract: The integration of the markets, the process of globalization and the indispensable analysis of the companies from his financial statements to diagnose his situation and to evaluate any decision with economic financial repercussions, make necessary the international harmonization of countable and financial procedure that present information of high quality, complete and transparent. The NIIF'S (International Financial Reporting Standard) are at present the joint only one of procedures of accounting of obligatory application in the whole world, which provides this type of information. More than 120 countries worldwide up to the moment have adopted or are in process of adoption of the NIIF'S, between them Ecuador, where the Superintendence of Companies defined a chronogram of obligatory application for companies that are under his control. Inside this one corporate group, they find the SMEs (Small and medium companies), which treatment of NEC's transition (Ecuadoran Procedure of Accounting) to NIIF'S for SMES shows it to him in the present work of investigation.