Diseño de un sistema contable con sujeción a las Normas Internacionales de Información Financiera para la Empresa IMPANDI de Importaciones S.A. de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present investigation entitled ACCOUNTING SYSTEM DESIGN SUBJECT TO INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE IMPORT ENTERPRISE IMPANDI S.A., FROM THE CITY OF RIOBAMBA, CHIMBORAZO PROVINCE., is aimed at providing the enterprise manager an accounting and financial information based upon current standards to make decisions correctly. As the base for the Ecuadorian accounting standard transition methodology (NEC) to IFRS, real and transparent financial enterprise statements period 2011 were taken as practical case for the new financial statement presentation and preparation under IFRS. Objetives were achieved by means of the enterprise accounting process development, starting with the balance sheet up to the financial statement generation base on IFRS be established but also standards applicable to enterprise accounting object for study could be identified. In the first chapter, general aspects about the enterprise were established to know its economic and political setting in which its activities are developed. The second chapter comprises the enterprise diagnosis, current situation analysis, survey application, interviews and SWOT application that will help to understand the essential enterprise aspects. The third chapter is about the conceptual and theoretical framework. This will be the base for the proposal development where knowledge of several IFRS sections for SMEs regarding accounting and financial information is studied. The accounting system applying current IFRS standards for SMEs is designed in the fourth chapter. Then, financial statements, which allow studying the economic results gotten over the period, are developed. Finally, conclusions and recommendations about IFRS application for SMEs in the entreprise IMPANDI S.A., were posed.