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La NIIF 1: "Adopción por primera vez de las Normas Internacionales de Información Financiera" y su incidencia en la presentación de los Estados Financieros en empresas eléctricas que cotizan en bolsa.
| Content Provider | Semantic Scholar |
|---|---|
| Author | Melendres, Martinez Socorro, Jutdelia Del |
| Copyright Year | 2012 |
| Abstract | The development of this research has been done under the current context of current legislation, which states that all companies listed on the stock exchange must file their financial statements according to International Financial Reporting Standards, IFRS currently have acquired an unprecedented importance in the world seeking the standardization of accounting, becoming a common language for the preparation and presentation of financial statements. With respect to IFRS 1 "First-time Adoption of International Financial Reporting Standards", the National Supervisory Commission and Securities Company, currently Superintendent of Securities (SMV), CONASEV issued Resolution No. 102-2010-EF / 94 which states that companies under their control and supervision should fully implement IFRS for its financial statements at December 31, 2011, so that all companies must observe the IFRS at the time of regulatory compliance. On the other hand the electric companies traded, they must apply for the first time the international financial reporting standards, as today more than ever should have information that allows investors to analyze your financial situation and results. As for the research sample was taken as the Regional Electricity Company Electronorte Medio - Hidrandina SA, in the level of research was descriptive research technique that was used is the survey that was used to analyze the results, the that it was determined that there are changes and new accounting policies adopted a positive impact on the presentation of financial statements because it reflects a clear information that allows investors to good decision-making, which show the development of This research work. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://dspace.unitru.edu.pe/bitstream/handle/UNITRU/3490/martinez_jutdelia.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
