Impacto en la aplicación de la NIC 16 propiedad, planta y equipo a las clínicas privadas de Cuenca

Abstract

In the development of our thesis we put effort in the international rules of financial information, and with special focus we direct our investigation in the impact that was occasioned by the adoption of NIIF in the private clinics in Cuenca and mainly in the kind of property, the place and equipment, to make this work we worked with the accountants of the companies and we had the best information through polls. The NIIF not only should be known by accountants to make and show financial statements, administrative and users must know them for take decisions.

The work is divided in the next form: I Chapter all about “NIC” property, the place and equipment, because is necessary know, interpret and to apply the norm.

The II Chapter, all about clinics, infrastructure, historical overview, for this reason we had help of Superintendencia de Companias.

The III Chapter is the most important in our thesis because here we analyzed and interpreted all information of the clinics accountants through polls that gave us enough information to determinate the real impact that had the application of the normative.