Aplicación de la norma internacional de información financiera (NIIF para PYMES) y su repercusión en los procesos contables y presentación de los estados financieros en las pequeñas y medianas entidades del cantón Valencia año 2012

This thesis project was conducted in the province of Los Ríos town Valencia, in small and medium-sized entities selected statistical sampling which was based on research, the same as the conditions of the Superintendency of Companies for entity be considered SMEs. In the development of the project was identified that produces effects the application of international financial reporting standard for small and medium entities IFRS for SMEs in the town Valencia 2012. Likewise, a diagnosis of the current situation of SMEs, allowing to know the problems that arise in the application of the standard and the basic conditions to be met by institutions and the dominant mechanism for the International Financial Reporting Standard (IFRS for SMEs), is efficient in the process of implementation and finally tied the management of financial information to the standard. the entities in the Valencia town, SMEs comply with the existing accounting framework provided by the regulator operations management Supercías, mostly SMEs believe that the main factor for the successful adoption of the standard is binding on all team members of the organization, through vocational training, upgrading and innovation among others, provide efficiency in the convergence of financial reporting entities Valencian SMEs with international standard IFRS for SMEs.

• Huvudupphovsman: Ortíz Corrales, Paúl Wladimir (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2013
• Ämnen: Norma internacional de información; Financiera (NIIF para PYMES)
• Länkar: http://repositorio.uteq.edu.ec/handle/43000/4231