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Convergencia De Las Normas Internacionales De Informaciã“N Financiera A Las Pymes

Author

Listed:
  • Rosalina Ivonne Balanzátegui García
  • José Ramón Balanzátegui Jervis
  • Catalina Bravo Mancero
  • Catalina Bravo Mancero, Ecuador

Abstract

La presente investigación comprende en el proceso de convergencia de las sociedades y compañías hacia las Normas Internacionales de Información Financiera NIIF para las pequeñas y medianas empresas PYMES, cuya adopción ofrece la oportunidad de mejorar su función financiera enfocándose en tres conceptos claves: relevancia, confiabilidad y comparabilidad a través de una mayor consistencia en las políticas contables y controles internos; facilitando así el acceso a diferentes mercados nacionales o internacionales. Con dicha información conseguiremos que la información sea transparente, ahorrando tiempo y eliminando costos adicionales, beneficiándose tanto la empresa como los usuarios de cualquier parte del mundo, de una información de alta calidad en los estados financieros.

Suggested Citation

  • Rosalina Ivonne Balanzátegui García & José Ramón Balanzátegui Jervis & Catalina Bravo Mancero & Catalina Bravo Mancero, Ecuador, 2016. "Convergencia De Las Normas Internacionales De Informaciã“N Financiera A Las Pymes," Revista Caribeña de Ciencias Sociales, Servicios Académicos Intercontinentales SL, issue 2016_01, January.
    • Handle: RePEc:erv:rccsrc:y:2016:i:2016_01:09
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