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Efectos de implementación de las NIIF'S en la generación de tributos del sector florícola en la provincia de Pichincha :años 2012-2013

Abstract:

The Ecuadorian flowers have been considerate as the best because of its quality and beauty in the last five years, that’s why countries like: USA, Netherlands, Germany, Spain, Russia and others import about 90% of different kind of Ecuadorian flowers. Nowadays Ecuador exports flowers approximately to seventy two countries around the world. Perhaps the flower business was not very important to the Government, but with the time it has been much more important day to day. At present the flower business has become the third income more important in our economy. Currently, everybody knows that companies should be able to submit accounting information to the entities of control. Companies make this procedure first to ensure the legality of their activities and second to demonstrate compliance with both staff and with the state; but, what happen when both the legal and accounting normatives have contraindications? , is there any kind of mediation between both normatives? Those are some of the questions that we try to answer through our research. The objective of present document is to show the different changes of both tax and accounting information because of the process of transition and implementation from Ecuadorian Normative of Accounting to International Financial Reporting Standards (IFRS) which were adopted under the control of the regulatory bodies of the Superintendence of Companies and secondly the SRI . It is also necessary to emphasize the importance of creating an internal normative with the aim to help people and motivate people to create new businesses.