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.

Abstract

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.