Análisis del impacto financiero de la aplicación de políticas contables de acuerdo con las Normas Internacionales de Información Financiera al sector floricultor del cantón Paute y Gualaceo de la provincia del Azuay caso práctico: Ecuagenera Cia. Ltda

Abstract

The International Financial Reporting Standards were created by the International Accounting Standard Board (IASB), so that in the future, all companies worldwide can handle only one conceptual frame that allows the comparability of financial information, facilitating businesses to remain in a competitive market both nationally and internationally. Nowadays, the analysis of the financial impact of the application of countable policies established in a theoretical framework of agreement with the NIIF, inside an organization is of transcendental importance, because it helps to regulate and prepare the information presentation in an effective and efficient way. Achieving the goals and aims proposed by the organization. The purpose of this investigation is to help the administration and the executives of the company to make correct decisions based their current situation and exhaustive procedures, that allow to determine if the company possesses countable suitable policies. If this is not the case, taking the necessary corrections in time to direct the company to the attainment of the goals proposed. The main reason in carrying out the analysis on the financial impact caused by the application of accounting policies that have been implemented in certain organizations of the Floriculturist Sector is to determine whether the information contained during the transition from NEC to IFRS in the Financial Statements of the entities presents significant changes and in what area these changes occur.