Impacto de las Normas Internacionales de Información Financiera en el sector agropecuario del Ecuador, durante el periodo 2011 al 2017. Grupo 2

Abstract

Abstract: The International Financial Reporting Standards are standards that allow to have a general control of the accounting accounts of an entity, through the study of these, the following investigation was carried out that aimed to determine the impact of the International Financial Reporting Standards on the Ecuador's agricultural sector during the period 2011 to 2017. The applied methodology corresponded to the quantitative design with a descriptive scope, for the information analysis the financial statements exposed in the bases of the Superintendency of Securities and Insurance Companies of 194 companies of the study sector. The information obtained allowed a structural comparison of the accounting accounts from NEC to IFRS; Furthermore, the financial indicators of liquidity, solvency and profitability were evaluated to observe the changes caused by the first implementation of IFRS. The results showed that there were changes both in the structure of accounting documents and in their values, showing that IFRS are necessary for better information control and decision-making.