Relación de los estados financieros con las NIIF y la Ley Orgánica de Régimen Tributario Interno para confiabilidad en la presentación de la información financiera de las empresas comerciales de la ciudad de Ambato provincia de Tungurahua

Abstract

The development of this investigation makes a study about the International Accounting Standard (IAS) adoption, they are analyzed and related to the international financial reporting standards IFRS, which guide and compare the applicability in the financial statements, which will be used as financial information instruments to reveal and establish accounting rules to be applied for the first time in the Country. Additionally we consider as hypothesis that by the Financial Statements IFRS and Tax Regime Internal Law we will achieved the reliability in the presenting information of the commercial enterprises in Ambato city, Tungurahua Province. In the present plentiful and matted judicial taxation framework, because of the changes, waivers, applications and it’s difficult to use and understand even for professionals related in the tax and accounting area, it will allow the development of this researching and we make reference to these areas according to the chapters. This study begins with general aspects, located on the second chapter which will reveal a historical review of Ecuador taxation, its judicial taxation framework, the analysis and interpretation of Financial Statements and Financial Reporting Standards (IFRS). The third chapter regards the methodological framework which explain that through research: exploratory, descriptive, analytic - synthetic and inductive – deductive, we will apply the development study, the same to be the most appropriate ways to explore, analyze all aspects related to IFRS 7 and IAS 12 and the Internal Taxation Organic Law in order to determine the impact on the of financial statements presentation, so we can show the reliability of the data and the hypotheses. In the fourth chapter we develop the researching purpose framework, where we show the results of the surveys and interviews, as well as show the comparative analysis of the financial statements developed under the Internal Taxation Organic Law and developed with IFRS 7 and IAS 12.