Determinación del impacto contable de la normativa internacional NIC 41 en las Empresas Productoras y Exportadoras de flores legalmente constituidas en el Azuay para el año 2014

Abstract

The International Accounting Standards are presented globally by the world body (IASB) “Accounting Standard Board”, and it uses as base to elaborate the statements when the entities present information is reliable, transparent, and opportune. The members of the entities of the financial, countable, and the management must know completely the International Countable Norm N ° 41 to give suitable decisions. This investigation has as purpose to analyze the Impact of the International Countable Norm NIC 41 in the flower-grower companies of the Azuay in quantitative and qualitative. In order to do this, vast information contained in the norm was analyzed according to his scope, recognition, measurement and the information to be disclosed. Also, a census was done to determine the number of flower-grower companies that there are in Azuay to obtain the information needed in this investigative work. The data obtained was used to formulate a structured related questionnaire which important information was taken to be analyzed through charts and statistics graphics. All this process has been necessary to develop this investigation that was compared with the results obtained in the analyses effected in the financial statements of three companies. The most suitable methodology was through of a census that has allowed to study the totality of the population .To achieve this others instruments were used as the interview and the structured survey orientated to obtain the aims of the impact that has the NIC 41 in the flower- grower companies in Azuay.