Efectos de la implementación de las Normas Internacionales de Información Financiera (NIIF) en las empresas del sector hotelero ubicadas en el Distrito Metropolitano de Quito en el período contable 2012.

The International Financial Reporting Standards and International Accounting Standards as a fundamental pillar in this globalized world are of great importance as it provides investors, analysts and other users, the comparison of financial information from different companies, and contributes to the...

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Autor Principal: Armijos Castillo, Lissette Jazmín
Otros Autores: Iza Pilaquinga, Karina Maribel
Formato: bachelorThesis
Idioma: spa
Publicado: 2015
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/7708
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Sumario: The International Financial Reporting Standards and International Accounting Standards as a fundamental pillar in this globalized world are of great importance as it provides investors, analysts and other users, the comparison of financial information from different companies, and contributes to the making economic and financial decisions. This research will help determine the main effects of the implementation of International Financial Reporting Standards (IFRS) in enterprises, specifically the hotel industry for its high performance and contribution to the national economy especially Quito, taking into consideration the rules accounting regulations.