Implementación de las normas internacionales de información financiera para pequeñas y medianas empresas (NIIF para pymes) en el proceso contable de la empresa fuentes san Felipe S.A., ubicada en el cantón Latacunga, provincia de Cotopaxi, para el período económico enero - diciembre 2012

The present research work has looked at making a model of Implementation from International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) in the accounting process of Fuentes San Felipe S.A. Enterprise, which has taken the concerning accounting information to the und...

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Bibliographic Details
Main Author: Jácome Pantoja, Lorena Patricia (author)
Format: bachelorThesis
Language:spa
Published: 2015
Subjects:
Online Access:http://repositorio.utc.edu.ec/handle/27000/2106
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Summary:The present research work has looked at making a model of Implementation from International Financial Reporting Standards for Small and Medium Enterprises (IFRS for SMEs) in the accounting process of Fuentes San Felipe S.A. Enterprise, which has taken the concerning accounting information to the understood economic period from January to December 2012. The main purpose of the development of research has been to get financial information of higher quality and reliability, which looks directly expressed in the financial statements of the enterprise under study. The methodology used in the research work was descriptive, using the inductive, deductive, analysis, synthesis, and statistical methods, which allowed the application of the techniques of survey and interview, taking as a population study the administrative staff of the enterprise….