ADOPCIÓN DE LAS NIIF Y SU INCIDENCIA EN LAS POLÍTICAS CONTABLES DE LAS PEQUEÑAS Y MEDIANAS EMPRESAS INDUSTRIALES DE PORTOVIEJO

Abstract

This study proposed the analysis of the ADOPTION OF IFRS AND ITS IMPACT ON THE ACCOUNTING POLICIES OF SMALL AND MEDIUM-SIZED INDUSTRIAL COMPANIES OF PORTOVIEJO, from the perspective of the accounting professional in order to know the application of these standards in the preparation of their financial statements, and how they affect changes in accounting policies, especially in the most outstanding items. In the development of the research, a descriptive non-experimental study was applied in which data were obtained in a given time using the deductive method to analyze the cause - effect relationship, through the application of a survey that yielded necessary and relevant information for the process of it. Among the results obtained, it was possible to identify that the accounting professional of small and medium-sized industrial companies in the city of Portoviejo operates under the Internal Tax Regime Law, without having a full application of IFRS SMEs to determine the reasonableness of the financial statements. Emphasizing the results towards the importance of the application of standards in companies to comply with the demands of the globalized market in the preparation and presentation of their balance sheets