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Análisis integral asociado a la aplicación de NIIFS en las PYMMES; caso: Solcon Cia. Ltda.

Abstract:

The regulations of financial information are the cornerstone that governs the overall functioning of the Ecuadorian companies; the new changes in legal regulations have generated a regularization and systematization of such procedures based on a specific business model; why in this research comprehensively it analyzed the application of IFRSs in SMEs in the case. SOLCON Cia Ltda .; in order to assess the real way understandable, transparent and evaluative financial and projective activity of the organization based on the current legal framework, in a reliable way. The research methodology applied in the studio is dual; on the one hand the literature search that helps to solve the literary basis according to the proposed thesis topic; and secondly field research, it is the cornerstone of the thesis, since the regulations related to the company under the relevant applicable production sector. Keywords:International Financial Reporting Standards(IFRS ) , Small and Medium Enterprises (SME) , Ecuadorian Accounting Standards ( NEC ) , International Accounting Standards ( IAS ) , Regulations