Analysis of the Impact of Ifrs in Net Worth of Anonymous Companies

Irene Gisel Buele Nugra; Esthefany Elizabeth Sarmiento Lema; Diana Catalina Arce Bau

doi:10.12691/jfa-6-1-1

Analysis of the Impact of Ifrs in Net Worth of Anonymous Companies

Título traducido de la contribución: Análisis del Impacto de las NIIF en el Patrimonio Neto de Empresas Anónimas

Irene Gisel Buele Nugra
, Esthefany Elizabeth Sarmiento Lema
, Diana Catalina Arce Bau

Grupo de Investigación en Finanzas, Auditoría, Contabilidad y Tributación (GIFACT)

Producción científica: Contribución a una revista › Artículo

Resumen

La adopción de las Normas Internacionales de Información Financiera (NIIF), para registrar las operaciones económicas y financieras de las empresas en todo el mundo, marca una gran diferencia en la utilidad y aplicabilidad de la información contable. Previo a este proceso, la Superintendencia de Compañías, Valores y Seguros de Ecuador, ha publicado resoluciones para la aplicación gradual a las NIIF desde 2009. El período de transición comenzó en 2010 y finalizó en 2012. La investigación analizó los efectos causados en el Patrimonio Neto en un grupo de empresas ecuatorianas basado en la Teoría Positiva de la Contabilidad. Este análisis determinó que las cuentas financieras más afectadas en el Proceso de transición a Propiedades fueron Planta y Equipo, Activos Intangibles y Obligaciones con Instituciones Financieras No Corrientes.

Título traducido de la contribución	Análisis del Impacto de las NIIF en el Patrimonio Neto de Empresas Anónimas
Idioma original	Inglés estadounidense
Páginas (desde-hasta)	1-8
Número de páginas	8
Publicación	Journal of Finance and Accounting
Volumen	6
N.º	6
DOI	https://doi.org/10.12691/jfa-6-1-1
Estado	Publicada - 5 ene. 2018

Palabras clave

Financial impact
International accounting standards
International financial reporting standards
Net worth

Areas de Conocimiento del CACES

114A Contabilidad y auditoría

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10.12691/jfa-6-1-1

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