Análisis Evaluativo De Los Cambios De La NIIF Y Su Impacto En Los Estados Financieros Y Toma De Decisiones, A Partir Del Covid-19.
Fecha
2022-03
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación denominada “Análisis Evaluativo de los Cambios de la
NIIF y su Impacto en los Estados Financieros y Toma de Decisiones, a partir del Covid-19”,
tiene como principal objetivo identificar y analizar los cambios realizados en las NIIF desde
el inicio del COVID-19, y como estos afectan la presentación de estados financieros
incidiendo en la toma de decisiones. De esta manera se pretende evaluar aquellos factores
involucrados en la toma de decisiones gerenciales a través de los diferentes mecanismos de
acción usados por las empresas que realizaron cambios a razón de las modificaciones en las
NIIF. A través de la metodología científica por medio del uso del método deductivo y
aplicando un enfoque cualitativo, recopilando información por medio de entrevistas y con la
información de las notas explicativas de los estados financieros de diversas empresas
obtenidas de la base de datos de la Super Intendencia de Compañías se pudo realizar un
análisis evaluativo de cada empresa estudiada y como estas aplicaron las modificaciones
ofrecidas por las NIIF. De esta manera se llegó a una conclusión que da solución a la
problemática principal del proyecto.
The present investigation called "Evaluative Analysis of the Changes of the IFRS and its Impact on the Financial Statements and Decision Making, as of Covid-19", has as its main objective to identify and analyze the changes made to the IFRS since the beginning of the COVID-19, and how these arise from the presentation of financial statements affecting decision-making. In this way, it is intended to evaluate those factors involved in managerial decision making through the different action mechanisms used by the companies that achieved changes due to the modifications in the IFRS. Through the scientific methodology, using the deductive method and applying a qualitative approach, compiling information through interviews and with the information of the explanatory notes of the financial statements of various companies obtained from the database of the Super Intendancy of Companies it was possible to carry out an evaluative analysis of each company studied and how they applied the modifications offered by the IFRS. In this way, a conclusion was reached that provides a solution to the main problem of the project.
The present investigation called "Evaluative Analysis of the Changes of the IFRS and its Impact on the Financial Statements and Decision Making, as of Covid-19", has as its main objective to identify and analyze the changes made to the IFRS since the beginning of the COVID-19, and how these arise from the presentation of financial statements affecting decision-making. In this way, it is intended to evaluate those factors involved in managerial decision making through the different action mechanisms used by the companies that achieved changes due to the modifications in the IFRS. Through the scientific methodology, using the deductive method and applying a qualitative approach, compiling information through interviews and with the information of the explanatory notes of the financial statements of various companies obtained from the database of the Super Intendancy of Companies it was possible to carry out an evaluative analysis of each company studied and how they applied the modifications offered by the IFRS. In this way, a conclusion was reached that provides a solution to the main problem of the project.
Descripción
pdf
Palabras clave
NIIF, TOMA DE DECISIONES, ESTADOS FINANCIEROS, COVID – 19
Citación
APA