Implementación de las NIIFS en la Empresa de importaciones IMPANDI S.A. y su incidencia en los estados financieros. provincia de Chimborazo. cantón Riobamba. período 2010.

Abstract

International Financial Reporting Standards implementation in the IMPANDI S.A. enterprise and its influence in the financial statements, Chimborazo Province, Riobamba, 2010.

This is a very interesting topic because it will help the enterprise to get more real data in its financial statements.

The IMPANDI S.A. imports enterprise does not have a financial statements control through the International Financial Reporting Standards.

The objective is to propose a previous study which will allow the company to have the appropriate conditions to take decisions. We use the deductive and analytic methods together with the observation to design an alternative institutionalization proposal for the International Financial Reporting Standards in the IMPANDI S.A. enterprise.

Our proposal will help to improve the financial statements presentation avoiding any kind of fraud inside the enterprise.

We design the strategic solution which is the alternative institutionalization proposal for the International Financial Reporting Standards.

We recommend the enterprise to accept the changes process to process to generate financial information, the personnel must change their conceptual thinking to operate and generate information with the International Financial Reporting Standards.