Adopción por primera vez de las NIIFS para pymes en la empresa familiar Maquitex, cantón Riobamba, provincia de Chimborazo

Abstract

This research consisted of the first-time adoption of IFRS for SMEs in the family business MAQUITEX, Riobamba canton, province of Chimborazo, to contribute to accounting processes by current regulations. For its development, research tools were used to collect reliable and truthful information through the application of an interview with MAQUITEX's manager and surveys of the company's personnel. For this reason, the adoption of the IFRS for SMEs was conducted sequentially, with several necessary guidelines, including a reference framework of the standards, a schedule of dates, an official notification to the manager, selection of IFRS for SMEs applicable to the company, a work team for the adoption of the standard, application by departments, accounting policies manual under IFRS for SMEs, chart of accounts, adoption of the IFRS for SMEs, control to verify the adoption of the standard. The most relevant results were the determination that the company is managed empirically, that there is no accounting policy manual and that the presentation of information is outdated and unreliable, truthful, clear, and verifiable. In conclusion, the adoption of the IFRS for SMEs was proposed sequentially using guidelines, summarizing the application of the standard understandably, since it is the first time that this measure was adopted in the company, to help management to make the right decisions. It was recommended to implement this proposal, socialize it within the company and adapt it to the company, to achieve the adoption of the IFRS for SMEs in all accounting processes carried out, thus providing a solution to the problem presented in MAQUITEX.