Desarrollo de un plan de implementación de las niifs para una compañía dedicada a la elaboración de envases sanitaríos para conservas alimenticias en la ciudad de Guayaquil en el año 2010

Abstract

This work was performed in an industrial company which is responsible for manufacturing tin cans for the fishing and food industry called "LATACORP S.A." industry. The transition period is from January 1, 2009 to December 31, 2009 because this company belongs to the first group. The present paper presents you with the most relevant characteristics of the company, as will as, the schematics for the application of the International Financial Reporting Standards (IFRS) in the different areas; the worked to be done, and the analysis for each significant change in the policies for the realization and presentation of financial statement. In the same way there will be a presentation of the procedures that have taken place to obtain these preliminary financial statements, both under IFRS and Financial Reporting Standards regulations. Along these will be required recommendations for the later application of the above mentioned regulations. You will also find an analysis on the impact of the implementation of these regulations in the company which can be evidenced through the preliminary financial statements. The application of IFRS does not mean adjusting financial statements, and it involves to the people working at the company, it brings along changes in their accounting systems.