Impacto en el tratamiento contable y tributario por la aplicación de la sección 13 inventarios de NIIF para PYMES en el sector manufacturero de la ciudad de Cuenca

Abstract

Our Degree Work is focused on the accounting and tax impact of the application of IFRS for SMEs Section 13 Inventories of the Manufacturing Sector of the City of Cuenca; Through the analysis it was determined that companies do not correctly apply the regulations, or lack information for the correct and efficient management of their resources; And there is even ignorance of the activity to which they belong according to the Superintendence of Companies, that is why we establish strategies that will allow a correct application of IFRS, providing alternatives to improve the correct use of regulations, Inventories, since they represent an important item within the turn of the business in the Manufacturing Sector.

Through our research we establish that there was no major accounting and tax impact during the transition, and that, currently, the management of the regulations is mechanized and recommended, continuous training at the general level of the entities to achieve proper management Of Inventories.