La envaluación del enfoque de las normas internacionales de información financiera (NIIF) desde la teoría de la contabilidad

Abstract

The present investigation shows a bibliographic review with various aspects about accounting and IFRS in companies with particular variations, this article seeks to analyze the adoption and implementation of IFRS from the point of view of accounting at the international level and in Ecuadorian entities. where they were implemented by the governing body of the companies such as the Superintendency of Securities and Insurance Companies with the aim of harmonizing accounting regulations. This bibliographic search supports the knowledge and experience that small and large companies have. The methodology used is documentary, because it focuses on publications of scientific journals from various countries in the period of the last 5 years. In addition, it allows companies to show accounting and financial information under IFRS, where all the economic facts of the entities are disclosed, this standard must be adapted to the changes in the environment in which we live. In conclusion, although several countries have gone through processes of convergence and adaptation, the standards have been timely for the well-being of companies and decision-making.