masterThesis
Análisis del impacto de las NICSP aplicadas a la empresa pública municipal de movilidad, tránsito y transporte-EMOV EP en el año
Fecha
2015Autor
Peña Vélez, Claudia Fernanda
Institución
Resumen
The global economic environment, seeks to standardize financial information and integrate the different markets, a single guideline is formed known as International Financial Reporting Standards or IFRS, the primary objective of this reform is to create a degree of comparability between the financial statements and that the information prove to be relevant, understandable and consistent. It is expected that all companies in the world embrace the conceptual framework to maintain a common vision and a common language for the preparation and presentation of financial statements. On the 21st of August 2006 by Resolution No. 06.Q.ICI.004 published in the Official Gazette No. 348 on the 4th of September of the same year, the Superintendence of Companies, regulating entity of institutions and companies legally constituted in Ecuadorian territory, arranged to be adopted in mandatory character and based on a schedule established by groups of the IFRS in the literal 2) states that from January 1, 2011, the adoption of IFRS for Public Sector Entities which are constituted and conduct their activities in Ecuador. The adoption comprises of a process of the major quantitative differences between the legislation in place since 1999, the NEC and the new accounting standards to apply the IFRS to their reports, headquarters to make the necessary adjustments and hence the financial statements resulting from the application of IFRS