Análisis del impacto de aplicación de NIIF'S en una Empresa tenedora de acciones (holding) en la ciudad de Cuenca, por el año 2012-caso práctico: Empresa Modelo S.A.

Abstract

The globalization has demanded to companies, to have universal information transparent and comparable high-quality, Ecuador was no exception, so the Superintendence of Companies issued resolutions on the implementation of IFRS, in attachment to this, the Company is the subject of analysis model Holding S.A. from 2011 generates its balance sheets under IFRS. The first chapter discusses aspects, legal, tax and accounting with regard to holding company shares (Holding). The second chapter deals with the IFRS rules applicable for this type of companies, the analysis of each of these points will serve as a basis for understanding and developing the present topic. In the third chapter is the main part of this work, where you will be able to observe the impact the implementation of IFRS in this segment, in the 2012 case timely Model Company S. A. In the fourth chapter presents the conclusions and recommendations that are the result of the analysis carried out.