Estudio de la elaboración del estado de resultado integral y la incidencia de reformas tributarias y contables (NIIF) y su aplicación en las pequeñas y medianas empresas de la ciudad de Cuenca. Caso Ferretería Comercial Luna Pazmiño Cía. Ltda.

Abstract

The present study investigated is to "STUDY OF THE PREPARATION OF STATEMENT OF COMPREHENSIVE AND THE IMPACT OF TAX REFORMS AND STATEMENTS (IFRS) AND ITS APPLICATION IN SMALL AND MEDIUM ENTERPRISES CITY BASIN. LUNA CASE PAZMIÑO COMMERCIAL HARDWARE CO. LTDA ", which aims to determine the segments involved in the preparation of the Statement of Comprehensive and know the application and its effect on the financial information of Small and Medium Enterprises in the city of Cuenca. Special case Pazmiño Moon Commercial Hardware Co. Ltd.

To develop this research we rely on information provided by the Commercial Hardware Co. Pazmiño Moon. Ltd. also obtained information from different sources that helped the development of this work as is information from books, magazines and the internet, the same that are mentioned in the literature.

The interview was conducted on the majority shareholder of the company in question, the same one that gave us all the information required to successfully complete our investigation.