Análisis del impacto en la aplicación de las normas internacionales de información financiera en el sector de calzado en Gualaceo y su incidencia en la obtención de su financiamiento. Caso: Litarg Mode Cia. Ltda.

Abstract

The implementation of International Financial Reporting Standards in the country has been a key aspect in accounting, being an obligation rely on these provisions in order to have uniformity, that its financial statements are comparable universally and understandable to internal and external users; It analyzed the effect it had on this change in legislation and how it has been influenced to the present day; specifically in the footwear sector, being one of the sectors that have a significant impact on income in the economy of Ecuador. The country's economy in 2015 has presented a decrease, it investigated the assessment that had the footwear sector according to financing and how it was in the financial aspect. It has been taken as a case of study to one of the largest companies in the footwear sector, LITARG MODE Cía. Ltda. It is located in the town of Gualaceo and it is known for its footwear business.