Abstract:
This paper is about a Plan of Implementation of IFRS for the company's Delivery Service (BERASIQ) from the city
of Guayaquil for the year 2009, "which by rules of the Superintendency of Companies according to resolution No.
08.SC . SG.010 provides that: the application of IFRS is mandatory on the part of companies and entities subject to
the control and supervision of the Superintendency of Companies, for registration, preparation and presentation of
financial statements from January 1 2009.
Given that the financial statements at 31 December 2009 the company's delivery service (CIA BERASIQ. LTDA.)
Reflects total assets not exceeding $ 4 million is not a company regulated by the Law Stock Market and External
Audit has a period of implementation of IFRS in 2012, which corresponds to the third group, however on request
from the Superintendency of Companies BERASIQ CIA. LTDA., Assumes the treatment of IFRS implementation in
the second group.
