Aplicación de las Niif en Ecuador desde la Perspectiva Contable Positiva

Creative accounting has been used in the accounting field for more than 500 years. Since the eighties of the last century, it has been adapted to the criteria of professorship by the centers of specialized studies. The explanation of the decisions of the various administrations are under open debate by accounting specialists. The positive accounting theory has been proposed in this research, with the objective of explaining and predicting the actions of the various administrations when presenting their financial statements. In the research presented, a survey proposed by Shil (2014) is established. Such a data collection tool collaborates as a support for the positive accounting theory. On the other hand, the research design is exploratory given that it is intended to infer the actions, which are subjective, of the different administrations. Given the importance of the application of the International Financial Reporting Standards with respect to the positive accounting theory, in the second part of the book the guidelines of some international accounting standards are developed.