Implementación de las NIC 32, 39 y las NIIF 7 y 9 y su impacto en la Cooperativa de Ahorro y Crédito “Esfuerzo Unido” del cantón Tisaleo provincia de Tungurahua

Abstract

The purpose of this research work is “Implementing of IAS 32, 39 and IFRS 7 and 9 and their impact on "Esfuerzo Unido" Savings and Credit Cooperative, in Tisaleo Cantón, Tungurahua Province. The application of the accounting rules adopted by the IASB, international Standards are in developing accounting activity and are an accounting manual, which provides guidelines for accounting of how it is acceptable in the world, and analyze the impact of each of the financial components to reduce the impact of conversion from EAS to IFRS. The process of adapting IFRS is not just a compliance exercise, a simple conversion of financial statements or adopting a new accounting, it is a significant change which will allow companies to be more competitive and recognized in the market. Prior to the implementation of IAS-IFRS, it is described the administrative structure of the company, analyzing its historical review, mission objectives, vision and corporate values in order to know in depth the study object. It also includes a detailed analysis of each operational area of the company, the micro-environment and macro-environment of the entity, the international financial reporting standards, and it concludes with SWOT analysis of the "Esfuerzo Unido" Savings and Credit Cooperative. In order to comply with what it is established by international accounting standards and in this way to be prepared to participate in the benefits of the cooperative international stock market requires a proper control of its activities through registration of the daily operations and a basis for decision-making, while facilitating the official organ supervisor more precise information of the activities of its partners.