Análisis y aplicación de las normas internacionales de información financiera NIIF relacionadas con la preparación y presentación de estados financieros 2012

Abstract

Abstract: This analysis was applied to a company called GROUPIDEAS SA, whose main activity is to make the marketing in many kinds of forms, such as books, magazines, guides, domestic or foreign, whose goal is to keep his exclusive customers updated on issues of architecture, interior design, business ventures, fashion, beauty, cooking, among others. The implementation of International Financial Reporting Standards for SMEs (Small/ Medium Enterprises) should have been applied to this company, according to the schedule established by the Superintendence of Companies on January 1, 2012 taking 2011 as a transition year. The main objective of the implementation of IFRS is to present the real situation of the company, to make transparent financial information, so it can be evaluated by the shareholders, employees, customers, investors, financial institutions and state agencies, thus helping to appropriate and timely decision-making. Providing information about the financial position, performance and cash flows through the Statement of Financial Position, Statement of Changes in Equity, Statement of Comprehensive Income, Cash Flow Statement and Notes to Financial Statements.