Implicaciones tributarias de la aplicación de las Niif's en la estructura financiera de las Pymes del sector de manufacturas del distrito metropolitano de Quito en el año 2012-2013
In Chapter Nr. II an analysis of the PYMES, represented by the abbreviation Small and Medium Companies, is presented; they are gradually emerging in the national economy and constitute an essential engine, because they are part of the main employment generators with their contribution as producers a...
| Autor Principal: | Espin Carrillo, Sonia Cristina |
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| Otros Autores: | Ponce Chauca, Miguel Arturo |
| Formato: | masterThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9223 |
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| Sumario: |
In Chapter Nr. II an analysis of the PYMES, represented by the abbreviation Small and Medium Companies, is presented; they are gradually emerging in the national economy and constitute an essential engine, because they are part of the main employment generators with their contribution as producers and goods and services suppliers.
The definitions of PYMES vary in each country and institution, however they coincide in the billing amount and number of employees they have.
One of the main flaws that limit the access to the market of this sector is their potential growth; therefore these organizations have challenges to face as for example, to seek for new markets and to create added value to their production. This will be achieved through training, modernization and specialization.
For this reason, the Ecuadorian Government has provided several dispositions in order to support the micro, small and medium companies, among which are included:
Good Living National Plan, Operative Plan of the MIPYMES and Handcrafts Undersecretary, Draft Legislation for the Creation, Production Code, Organic Law of Popular and Solidarity Economy
In chapter III the International Financial Information Standards are presented, which are currently very important for the appropriate presentation of the financing information to the control entity.
Through Resolution SC.ICI.CPAIFRS.G.11.010, the regulation has been issued for the application of the complete International Financial Information Standards NIFF and of the International Financial Information Standard for Small and Medium Entities.
The main difference between the complete NIFF and the NIFF for the PYMES lies in who applies them: the NIFF for the PYMES are used by the those entities which have no public obligation of rendering accountability and do not participate in stock market trading; the NIFF for PYMES are also less complicated, they have 245 pages with 35 sections, apply simplified methods and determine less revelations. |
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