Diseño de un sistema contable con aplicación de NIIF para la Empresa “Construcciones Martínez – Izurieta” S.A., del cantón Baños, provincia de Tungurahua

Abstract

The objective of the present investigation is the "Design of an Accounting System with application of IFRS for the company" "Construcciones Martínez - Izurieta" SA ", of Baños canton, province of Tungurahua", through which it is intended to Company with timely information and you will see about its economic-financial situation, which guides the administrative and operational decisions of the administration. This research work includes a documentary and field design, as it is based on the review of several bibliographical sources and on-site research. The target population is represented by the shareholders and administrative staff of the company, who were inquired through a survey that in the company does not apply the Construction Accounting for the recording and accounting control of their economic activities. That many are unaware of the Accounting Standards and Regulations that govern construction companies. That decisions are not made on the basis of reliable information, because timely and truthful financial information is often not available. That in many cases, no estimates are made to estimate construction costs and expenses. Based on what was said, those inquiring believe that it is indispensable for the company to have an Accounting System, based on IFRS, that allows the proper recording of its economic activities and the full compliance with its accounting and tax obligations.