Abstract

AYABACA MORGROVEJO, Orlando F.  and  AGUIRRE MAXI, Juan C.. STUDY OF THE ADOPTION OF THE INTERNATIONAL FINANCIAL INFORMATION REGULATIONS IN THE INDUSTRIAL AND COMMERCIAL SECTOR OF CUENCA, ITS MAIN ADJUSTMENTS AND ACCOUNTING POLICIES. Revista Economía y Política [online]. 2018, n.28, pp.3-17.  Epub July 03, 2018. ISSN 2477-9075.  https://doi.org/10.25097/rep.n28.2018.01.

Information is presented about:

Main adjustments for adoption of Complete IFRS in the Industrial and Commercial Sector.

Accounting policies of greater application.

The results of this work will improve the knowledge of the implementation processes of International Financial Information Regulations in our environment; serving as a reference guide for new accounting research, it also seeks to establish a baseline that will enable the execution of studies related to the analysis of tax, accounting and financial impacts by adoption of IFRS. The analysis used financial information from 37 industrial companies and 34 commercial companies that have submitted their Financial Statements under Full IFRS from 2008 to 2015; according to the public database of the Superintendence of Companies, finding relevant adjustments in Land, Buildings, Accumulated Depreciation of Property, Plant and Equipment, Machinery, Assets and Liabilities for Deferred Taxes, Facilities and Employer Retirement

Keywords : Adoption and application of IFRS; Accounting Policies; Property; Plant and Equipment; Accumulated results; Industrial Sector; Commercial section.

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