Análisis del estado de flujo de efectivo, según NIIF PYMES, para la Empresa Comercial "Baratillo El Gato" en el período comprendido desde el 1 de enero, al 31 de diciembre del 2011

Abstract

This research is focused on analyzing the state of how cash flow for the Company “Baratillo El Gato”. We are hoping to determine the reasons why the Company couldn’t make it. In order to develop this process 2010 and 2011, the financial state of the years were based on the NEC; but the state of cash flow the subject of this thesis requires developed on the base of NIIIF PYMES, which has been necessary to first realize the conversion of those financial state to the NIIF all of the details will be included in this thesis. The Company has gathered its info based on 2010 and 2011 based on the NEC, to the time measured by application of the NIFF, the were still not obligated to use this norm basing itself on the resolution No. 08. G.DSC, from de 20th of November, 2008 published in the R.O. No. 498 on December 31, 2008; according to which the Superintendent of Companies resolves to establish an obligatory from the NIIF by part of the companies’ entities subject to their control. This timeline established its application in 3 groups in a gradual to the of January of the years 2010, 2011, 2012 being this year of transition of preparation for the years of 2009, 2010, 2011 respectively. -The entity from which we're on the topic is located in the three groups, of companies that must apply.