Análisis contable y tributario de las NIIFS en la Empresa Navsan Cia. Ltda.

Abstract

Ecuador agreed to implement International Financial Reporting Standards (IFRS) in 2008, with resolution N° 08.G.D.DSC.010, it was established by the regulator organization of the companies. IFRS provides information clearer and more reliable. This thesis shows the analysis of the accounting impact and tax impact of application of International Financial Reporting Standards (IFRS) in the Economic and Financial situation of distributor NAVSAN CÍA. LTDA. in 2011, 2012 and 2013; it presents a survey of International Accounting Standards (IAS) and LORTI for the deferred taxes issue. The objective of this work is to meet how the accounts ledgers of distributor NAVSAN, and financial statements, were affected for the IFRS transition and present the new accounting treatment of the ledger accounts for the company, agree to established in International Financial Reporting Standards, and look effects for adoption of IFRS for first time in liquidity, rentabiliad, indebtedness of the company.