Aplicación de la niif-1 a la Cooperativa de Ahorro y Crédito líderes del progreso ubicada en la parroquia San Miguel del cantón Salcedo provincia de Cotopaxi en el período 01 de enero al 31 de diciembre del 2013

Ecuadorian Accounting Standards (NEC) wire necessarily replaced by the International of Financial Reporting Standards (IFRS), this is result to de global process that following in other countries. Cooperative of savings and credit Líderes Del Progreso is the need to accommodate this scheme of financ...

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Dettagli Bibliografici
Autore principale: Tuitice Vargas, Ligia Jeaneth (author)
Natura: bachelorThesis
Lingua:spa
Pubblicazione: 2015
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Accesso online:http://repositorio.utc.edu.ec/handle/27000/2130
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Riassunto:Ecuadorian Accounting Standards (NEC) wire necessarily replaced by the International of Financial Reporting Standards (IFRS), this is result to de global process that following in other countries. Cooperative of savings and credit Líderes Del Progreso is the need to accommodate this scheme of financial reporting by what was appropriate to management and the Accounting Department, for the convergence of its financial statements. During the research process applied several instruments for the collection of data to establish the IFRS applicable to the institution, which offered an essential guide for the implementation of IFRS applicable to the institution, which offered an essential guide for the implementation of IFRS in a simple and understandable in the cooperative, being of great utility to the owners and managers of the institution.