Razonabilidad de los estados financieros de los periodos 2021-2022 según las NIIF de la Unidad de Hemodiálisis de la Provincia de Los Ríos, de la ciudad de Babahoyo.

This study aimed to assess the reasonableness of the financial statements of the Hemodialysis Unit of the Province of Los Rios, located in the city of Babahoyo, during the fiscal years 2021 and 2022. The identified problem focused on the significant differences between accounts receivable and accounts payable in the financial statements, as well as the coherence and consistency in the application of International Financial Reporting Standards (IFRS). The research was justified by the importance of understanding the financial situation of the Hemodialysis Unit, especially in a context of arrears and financial losses due to the lack of liquidity in the national healthcare sector. Additionally, the application of IFRS is fundamental for transparency and informed decision-making. The general objective was to assess the financial evolution of the organization through the analysis of financial statements. To achieve this objective, a mixed methodology was used, involving the review of documentation provided by the institution and the creation of an IFRS compliance observation checklist. The results of the observation checklist revealed varying compliance with IFRS, ranging from low to partial, highlighting the need for improvements in the implementation of these standards. The study's conclusions emphasized the need for greater effort in adopting IFRS, especially regarding IFRS 1 and IFRS 9. Furthermore, the importance of addressing the differences between accounts receivable and accounts payable was underscored, as well as the need to implement measures to prevent financial losses in the future

• Main Author: Machado Franco, Elizabeth Anabel (author)
• Format: bachelorThesis
• Published: 2023
• Subjects: Razonabilidad; Financiera; NIIF; Cuentas; Cobrar; Paga
• Online Access: http://dspace.utb.edu.ec/handle/49000/15307