Impacto de las normas internacionales de información financiera en la Universidad Politécnica Salesiana sede Guayaquil sobre el Roe (Rentabilidad sobre el patrimonio)
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2017-07-20
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La Superintendencia de Compañías emitió un decreto en el año 2008 para adoptar las Normas Internacionales
de Información Financiera que nos van a permitir tener una mejor visión de los estados financieros para lo cual se creó un
cronograma de adopción.
El principal objetivo es evaluar a la Institución Universidad Politécnica Salesiana si se acogiese a estas Normas como
cambiaría sus Estados Financieros con respecto al ROE (Rentabilidad sobre el Patrimonio), si existe algún aumento o
disminución significativa en este ratio.
Por lo tanto, después del análisis realizado podemos concluir que la Universidad Politécnica Salesiana por disposición de la
Superintendencia de Compañía debe acogerse a estas normas sin embargo a nivel de sus estados financieros no tiene
relevancia significativa con respecto al ROE (Rentabilidad sobre el Patrimonio
The Superintendency of Companies issued a decree in 2008 to adopt the International Standards financial information that will allow us to have a better view of the financial statements for which we created a adoption timeline. The main objective is to evaluate the Institution of the Salesian Polytechnic University if it complies with these Norms as would change its Financial Statements with respect to ROE (Return on Equity), if there is any increase or significant decrease in this ratio. Therefore, after the analysis carried out we can conclude that the Salesian Polytechnic University by arrangement of the The Superintendency of Companies must comply with these standards, however, at the level of its financial significant relevance to ROE (Return on Equity
The Superintendency of Companies issued a decree in 2008 to adopt the International Standards financial information that will allow us to have a better view of the financial statements for which we created a adoption timeline. The main objective is to evaluate the Institution of the Salesian Polytechnic University if it complies with these Norms as would change its Financial Statements with respect to ROE (Return on Equity), if there is any increase or significant decrease in this ratio. Therefore, after the analysis carried out we can conclude that the Salesian Polytechnic University by arrangement of the The Superintendency of Companies must comply with these standards, however, at the level of its financial significant relevance to ROE (Return on Equity
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VALOR NETO REALIZABLE, NIIF, PATRIMONIO, NEC