bachelorThesis
Efectos de la NIIF para pymes sección N°7 (Estado de flujos de efectivoInformación sobre los cambios en caja y equivalente a caja) en microempresas comerciales de electrodomésticos, ubicadas en el sector de Iñaquito del periodo 2019-2021.
Fecha
2021-09Autor
Carrera Guamán, Nicole Gabriela
Institución
Resumen
The Internation Financial Reporting Standards (IFRS) for SMEs were created in 2009; by the
International Accounting Standards Board has the purpose of helping and guiding Natural
Persons Obliged to keep accounts or Companies in the measurement and presentation of their
statements. Financial Focusing on the IFRS for SMEs, section N° 7 that deals with the Cash Flow
Statement (Information in cash and cash equivalents) mentions that the Cash Flow Statement
represents the monetary or accounting variations that the Cash Flow Statement has consists of
three parts (activity operating, investment and financing) the operation activity consist of two
methods, the direct method is the one in which the cash flow accounts are recorded directly
without detailing the accounts and the indirect method is the one that presents the accounts in the
cash flow in detail; In the investment activity we will find the acquisition and use of an asset that
will be in the long term, and the financing activity deals with the capital of the entity the IFRS
also talks about how the foreign currency is going to be registered and how it is calculated, The
IFRS mentions that the cash flow statements when they are of Interest and Dividends must be
presented individually, the profits will also present a Tax and it must be taken into account in the
operating activity whit respect to nonmonetary transaction. It will not be necessary for them to be
included in the statement of cash flow, for example we have the financial lease, capital increase,
etc. The IFRS for SMEs will help the taxpayer to correctly record the book values in the Cash
Flow Statement.
This research deals with the effects of the IFRS for SEMs section N°7 (Statement of cash flowInformation in cash and cash equivalents) in commercial microenterprises of electrical appliances
located in the period 2019-2021 most of the information was collected from the Supersites and
Insurance Companies where it was possible to reach the conclusion that most of the
microenterprises currently do not have problems in the Statement of Cash Flow as well as there
are cases of microenterprises that did have problems and even opted for the dissolution and
liquidation of the establishment.