Aplicación de Normas Vigentes (NIIF) y la razonabilidad de la información financiera de la empresa Polímeros y Derivados PYDSA Ecuador S.A. de la ciudad de Ambato

Abstract

The main reason for this project is to solve the main problem that that is "inappropriate accounting records of transactions for the management of the company", once the investigation is concluded that the weak enforcement of the current regulations and the lack of it are among the main causes of the problem of study, during the investigation shortcomings in the accounting records were identified primarily in the assets of property, plant and equipment as well as inventory and cost sales, which as a result gave a tax on income and interests of workers and at the same time the financial statements are different from the real ones, thus having unreasonable financial statements. It is important that the company Polimeros y Derivados PYDSA Ecuador S.A. correct the information submitted to entities such as SRI Control and Super Administration of Companies for your information is true and reasonable. Through gathering information from primary sources such as records of observation and analysis to the financial statements, as well as the treatment of accounts where the main errors were detected, it was determined that the staff responsible for the accounting year in where the research was conducted, they were unaware of the correct treatment of each of the accounts included financial statements presented, as well as the lack of information necessary for proper accounting limited to their basic knowledge and issue reports with the information I had justify; thus causing erroneous preparation and presentation of financial statements, and in turn generating the payment of income tax and different distribution of shares to which should have been delivered or canceled.