Análisis y evaluación del impacto que tiene la aplicación de las Normas de Contabilidad en las Empresas de la Pequeña Industria de Cuenca, asociadas a la CAPIA, año de análisis 2014

Abstract

This thesis makes the analysis and evaluation of accounting standards and the main approach to impact this caused to industries that are affiliated with the CAPIA, mainly in companies using the IFRS for SMEs; for the development of it we had to interview with accountants and owners who very kindly we completed the survey.

Accounting standards should not only be known by the company accountants to prepare and submit information required by institutions to which they are accountable, but also for managers who help to adequate and accurate decision making.

There paper is organized as follows: Chapter I describe the CAPIA, what their roles are, what benefits it provides, requirements need to be a member in addition to the date of the associates is divided into 9 sectors list. In Chapter II, talk´s all about what is understood by this accounting standard IAS, NEC, IFRS and IFRS for SMEs to focus a little more on the last one is the most important has to affiliated industries.

Chapter III had purpose of our thesis, showing the impact of accounting standards in the companies surveyed in order to determine the real impact of the legislation.