Análisis de las políticas contables bajo la Norma Internacional de Información Financiera para pequeñas y medianas entidades, implementadas en el Distrito Metropolitano de Quito por las promotoras turísticas
SMEs of Ecuador and therefore those of the DMQ that are under the control and supervision of the Superintendency of Companies were considered for the mandatory application of IFRS in the third group of companies from 1 January 2012. In October 2011 the Superintendency of Companies issued a resolutio...
| Autor Principal: | Amores Lema, Carlos Rafael |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/7376 |
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| Sumario: |
SMEs of Ecuador and therefore those of the DMQ that are under the control and supervision of the Superintendency of Companies were considered for the mandatory application of IFRS in the third group of companies from 1 January 2012. In October 2011 the Superintendency of Companies issued a resolution in which it determined that the third group companies would implement the IFRS for SMEs rather than full IFRSs , as was published in July 2009 .
The application of the IFRS for SMEs involved the implementation of accounting policies by small and medium enterprises, whose analysis is the focus of this work degree.
For the development of the research process an introduction in which the problem is addressed is made, the research question , objectives and hypotheses is determined.
In Chapter 1 the theoretical framework related to the DMQ , SMEs and the accounting policies under IFRS for SMEs is reviewed . In chapter 2 the research methodology is determined. In chapter 3 we analyze and interpret the results of research and the hypothesis is verified. Finally conclusions are drawn based on the results of research conducted , recommendations addressed to SMEs focusing on the importance of preparing financial statements and implementing accounting policies are also performed . |
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