Efectos de la implementación de normas internacionales de información financiera para pequeñas y medianas entidades (NIIF para PYMES), en las empresas dedicadas al alojamiento y servicio de comidas en el distrito metropolitano de Quito al 31 de diciembre de 2012.
Due to the globalization, our country has added the International Financial Reporting Standards to its legal regulations. In last years this process has meant a redoing of accounting profession, a financial vision change and a constant upgrade for Ecuadorian companies, without exception if they are...
| Autor Principal: | Ayala Tufiño, Herman Gerardo |
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| Otros Autores: | Becerra Cevallos, Iván Rodrigo |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2014
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/6829 |
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| Sumario: |
Due to the globalization, our country has added the International Financial Reporting Standards to its legal regulations. In last years this process has meant a redoing of accounting profession, a financial vision change and a constant upgrade for Ecuadorian companies, without exception if they are small, medium or big.
The present work has on purpose to demonstrate the kind of effects that appeared in Small and Medium Enterprises (SME’s companies) in Quito Metropolitan District, which belong to lodging and food services sector, as a part of IFRS adoption and implementation that these companies had to fulfill according to Companies Superintendence regulations. |
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