We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
LAS NIIF Y SU IMPACTO EN EL SECTOR COMERCIAL DE ELECTRODOMÉSTICOS DEL CANTÓN MILAGRO.
- Authors
Pincay Sanean, David Richard; Sánchez Astudillo, Jazmín Elsa; Tasigchana Aguilar, Lucy Lastenia; Serrano Mantilla, Gonzalo Lenin
- Abstract
The International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), regulate the business sector at national and international levels with accounting standards mandatory from 2008 in Ecuador, and is a tool that allows the productive sector present their financial statements correctly to control entities such as the Superintendency of Companies, the canton Milagro belonging to the province of Guayas is one of the most influential third cantons within the commercial area as its location in Zone five, allow transiting goods saw, orients and south of the country, SME located in this sector and dedicated to buying and selling appliance has generated new jobs, but you be prepared for the implementation of IFRS? Then an empirical research is conducted to analyze the application of IAS and compliance in SME marketing appliances in the Canton Milagro, which rated 3 groups differentiated by sector company in trade, service and industry is identified. In addition IFRS and IAS is evidenced as a source of competitive information for the Financial Statements and updating of knowledge for accountants and owners of these companies.
- Publication
3C Empresa, 2017, Vol 6, Issue 1, p63
- ISSN
2254-3376
- Publication type
Article
- DOI
10.17993/3cemp.2017.060129.63-76