Browsing by Author "Luna Espinosa, Erika Maribel"
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Item Open Access CÓMO HAN AYUDADO LAS NIIF EN LA TOMA DE DECISIONES GERENCIALES: CASO PRÁCTICO(2017) Leal Paredes, Marlon Santiago; Luna Espinosa, Erika MaribelThe application of International Financial Reporting Standards (IFRS) in Ecuador begins with resolution of the Superintendency of Companies, Securities and Insurance since 2009, classifying the companies into three large groups and culminating the process in 2011. The This work was carried out with the objective of analyzing the impact of the application of IFRSs through a practical case, taking as reference for the analysis the financial statements of an automotive company which is within the second group for its transition, The methodology to be used is the collection of information under different research methods and techniques such as bibliographical, interview, observation, together with the contribution and group analysis applied to each of the items analyzed, resulting in Differences in the accounts, effect of the application of the International Accounting Standards Ad (NIC) against the Ecuadorian Accounting Standards (NEC), for later disclosure in the financial statements and analyze how it impacted this fact for management decision-making.