Implementación de las Normas Internacionales de Información Financiera (NIIF) como Política Pública para garantizar el principio constitucional de transparencia en la gerencia de las empresas Públicas de la función ejecutiva del Ecuador.
The main objective of the International Financial Reporting Standards (IFRS) is transparent for financial statements and to prevent possible fraud; therefore, they are currently considered a universal language for companies. In the present study, the application of transparency in the financial stat...
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| Format: | article |
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2020
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| Online Access: | http://repositorio.iaen.edu.ec/handle/24000/6147 |
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Add Tag | Summary: | The main objective of the International Financial Reporting Standards (IFRS) is transparent for financial statements and to prevent possible fraud; therefore, they are currently considered a universal language for companies. In the present study, the application of transparency in the financial statements of the Public Companies of the Executive Function (EPFE) was analyzed, and as a means to ensure this process, IFRS was considered variable. The methodology used for the development of this research work is based on a documentary and field design process, the results of which demonstrate that the implementation of IFRS largely ensures the installation of the transparency principle. |
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