Implementación de la NIIFS al grupo exigible, (documentos por cobrar; cuentas por cobrar consumidores; otras cuentas por cobrar; provisión acumulada cuentas incobrables), de la Empresa Eléctrica Riobamba S.A., en la ciudad de Riobamba, provincia de Chimborazo

Abstract

It is mandatory for Ecuadorian companies to achieve the international and new standards; furthermore, it is necessary to give a special treatment to the un-collectable debt. The objectives are the following: 1) To present accurate information for the making of decisions. 2) To prepare changes in the accounting structure. To adopt these standards, researchers founded the contents of the accounting process focused on the balances, adjustments, and estimates. All of these regarding to the needs, book entry’s model for related transactions, design of management procedures, Notes Receivables’ politics, adjustments on Assets based on the IFRS, treatment for bad debt, flux diagrams to summarize the company operations, and they will provide exact and accurate information for decisions easier to make. Companies should be prepared for the changes to these standards, so results get better. To determine the balances for adjustments requires a deep analysis previous to the application of the application of the purpose because it implies a wide discipline and internal organization in the management and sales department.