Efectos que ha generado la implementación de las Normas Internacionales de Información Financiera en las empresas del cantón Lago Agrio, provincia Sucumbíos hasta el 31 de diciembre de 2012
The present thesis has as objective to determine the effects of the implementation of International Financial Reporting Standards (IFRSs) for Small and Medium-Sized Enterprises (SMEs) in the companies of the canton of Lago Agrio. It was a documentary research and field whose sample corresponded to t...
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| Autor principal: | |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado em: |
2015
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| Assuntos: | |
| Acesso em linha: | http://dspace.ups.edu.ec/handle/123456789/9066 |
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Adicionar Tag | Resumo: | The present thesis has as objective to determine the effects of the implementation of International Financial Reporting Standards (IFRSs) for Small and Medium-Sized Enterprises (SMEs) in the companies of the canton of Lago Agrio. It was a documentary research and field whose sample corresponded to the list of companies active and registered with the Superintendence of Companies up to the year 2012. The instruments used were surveys, interviews and questionnaires. The collected data were tabulated according to results, which revealed significant effects on accounts receivable, property plant and equipment, inventories, employer retirement and deteriorating assets. Finally this study summary the main impacts generated by the implementation: modification of accounting policies according to the guidelines of the IFRS's, failure to comply with the schedule of implementation provided by the regulator and lack of training of personnel involved. Key words: effects, implementation, International Financial Reporting Standards (IFRS), Small and Medium-Sized Enterprises (SMEs), accounts receivable, property plant and equipment, inventories, employer retirement. |
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