Diseño de un sistema contable en base a las Normas Internacionales de Información Financiera (NIIF) para la Sociedad Rio Resonancia Diagnóstico & Medicina de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research is based on the design of an accounting system based on the International Financial Reporting Standards (IFRS), for the Rio Diagnostic & Medicine Diagnostic Society of Riobamba City, Chimborazo province, the purpose is contribute in obtaining updated financial information to make decisions. The research is focused on a methodological study with the use of instruments such as the questionnaire and the interview; they allowed obtaining relevant information of the administrative and accounting process, those instruments were applied to the staff of the institution, seeking to obtain truthful information that allows focusing in a better way during the research. Once the evaluation was applied, a series of findings were detected, such as: inadequate record of daily transactions, inefficiency in the accounting process and shortcomings. We proceeded to propose the design of an accounting system focused on the stages of systematization, valuation, processing, evaluation and information. It is recommended that the company should consider the application of an accounting system to improve the processes and make decisions based on the institutional philosophy.