Impacto financiero-contable de la transición de las NIIF completas a NIIF para PYMES de una compañía perteneciente a la industria panificadora del Ecuador

Abstract

This Research Report presents the analysis and impact of the transition process from full IFRS to IFRS for SMEs of Panadería California Pancali S.A., with financial information as of January 1, 2021, as a result of the economic situation for which the Company is going through and an evident decrease in its organizational structure in the operational and financial framework.