Análisis de las Niif enmarcado en políticas contables de las PYMES sección -10
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo tiene el propósito de proponer un nuevo diseño de la aplicación de la Normas Internacionales de Información Financiera – NIIF para PYMES en la ciudad de Guayaquil. Se examinaron los antecedentes que sobre el tema se encontraban publicados en los repositorios de investigaciones publicadas por universidades y de prestigiosos autores estudiosos sobre la problemática permitiendo determinar que el estudio era viable. La investigación se estructuró a través de marco del teórico, conceptual, contextual y legal que permitió fundamentar el tema examinado. El análisis determinó la necesidad de un diseño
para la aplicación de las NIIF en su Sección 10 sobre Políticas contables, estimaciones y errores. Se observaron las dificultades más comunes y se diseñó una guía o manual para su aplicación. . La puesta en práctica del manual permitirá a PYMES agilitar los procesos, reducir los costos y mejorar la presentación de los Estados Financieros
This paper aims to propose a new design of the application of the International Financial Reporting Standards - IFRS for SMEs in the city of Guayaquil. We examined the antecedents that on the subject were published in the research repositories published by universities and prestigious studious authors on the problematic allowing determining that the study was viable. The research was structured through a framework of theoretical, conceptual, contextual and legal that allowed basing the examined subject. The analysis determined the need for a design for the application of IFRS in its Section 10 on Accounting Policies, Estimates and Errors. The most common difficulties were observed and a guide or manual was designed for its application. . Implementation of the manual will enable SMEs to streamline processes, reduce costs and improve the presentation of Financial Statements
This paper aims to propose a new design of the application of the International Financial Reporting Standards - IFRS for SMEs in the city of Guayaquil. We examined the antecedents that on the subject were published in the research repositories published by universities and prestigious studious authors on the problematic allowing determining that the study was viable. The research was structured through a framework of theoretical, conceptual, contextual and legal that allowed basing the examined subject. The analysis determined the need for a design for the application of IFRS in its Section 10 on Accounting Policies, Estimates and Errors. The most common difficulties were observed and a guide or manual was designed for its application. . Implementation of the manual will enable SMEs to streamline processes, reduce costs and improve the presentation of Financial Statements
Descripción
Palabras clave
NIIF, NIIF PARA PYME, ESTADOS FINANCIEROS, POLÍTICAS CONTABLES