Adopción de las normas internacionales de información financiera (niif) en los comercializadores de vehículos de la ciudad de Riobamba

The purpose of the degree project was to determine the degree of application of the IFRS -International Financial Reporting Standards- in companies dedicated to the commercialization of vehicles in the city of Riobamba and the effects they have had on decision-making, especially related to the application for the first time of this regulation. The companies investigated were ANDINAMOTORS S.A., ASIAUTO S.A. and AMBACAR CÍA. LTDA., which are duly registered in the Superintendence of Companies. Using the inductive method, generalizations were reached through the information obtained in financial documents and the opinions issued by those responsible for the administrative and financial management of the companies. The quantitative and qualitative information was taken as it was presented and its respective analysis was carried out, in which the situation of the companies in the adoption of IFRS during the years 2010 and 2011 was described. The results show that the adoption process of these regulations positively affected these marketers because it allowed them to update their assets to present them in an orderly manner in the financial statements, and their revaluation resulted in an increase in their assets.

• Κύριος συγγραφέας: Ángela Marianela, Saeteros Pérez (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2019
• Θέματα: Normas Internacionales; Estados Financieros; Revaluación
• Διαθέσιμο Online: http://dspace.unach.edu.ec/handle/51000/6191