Incidencia de las normas internacionales de información financiera para PYMES de la Fundación Familia Salesiana Salinas, de la parroquia Salinas, cantón Guaranda, provincia Bolívar.

The implementation of IFRS for SMEs is vital to the sustained success of a company when it comes to assuming international responsibilities in order to obtain financial information consistent with other countries. It is for this reason that this research focuses on the impact of international financial reporting standards on the SMEs of the Salinas Salesian Family Foundation, Salinas Parish, Guaranda Province, Province of Bolivar. To improve the accounting-financial management of the organization. It identifies as a general objective Develop a Guide for the implementation of IFRS for SMEs of theoretical and practical contribution as well as the procedures to be followed for implementation such as the analysis of each account and the respective adjustments, establish the impact that IFRS For SMEs have in The Foundation. For the development of the guide for the application of IFRS for SMEs in the Foundation, the respective analysis has been made to the foundation, calculating and evaluating its efficiency, determining shortcomings in the process and proposing improvements to the administration for the fulfillment of the same objective . This report focuses on the transparency of financial information and the application of adequate procedures in the treatment of accounting accounts, presenting clearly and under international regulations. In the methodology of the investigation we applied tools such as Exploratory, Descriptive and Field Research, as well as data collection techniques such as: Interviews and Surveys, allowing us to locate our research in an important segment.

• Hlavní autor: Montenegro Bosquez, Rosalía del Consuelo (author)
• Další autoři: Yánez Borja, María Elena (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2016
• Témata: NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA; PYMES; FUNDACIÓN FAMILIA SALESIANA SALINAS; PARROQUIA SALINAS; CANTÓN GUARANDA; PROVINCIA BOLÍVAR
• On-line přístup: http://dspace.ueb.edu.ec/handle/123456789/1706