Efectos de la aplicación de la Norma Internacional de Información Financiera para Pequeñas y Medianas Empresas (NIIF para las PYMES) 2015, vigentes desde 01 de enero de 2017 en la sección 13 inventarios en el sector de la construcción en la ciudad de Bolívar cantón Guaranda.

Abstract

This research will focus on identifying the effects of the application of IFRS for SMEs section 13 inventories in the construction sector of the province of Bolívar canton Guaranda, in order to know the difficulties of microenterprises in the sector so that the rule is partially applied or in turn not applied. To carry out the research, the qualitative research and the simple random probabilistic sample were taken as the basis, for the collection of information, approaches were made to the different companies in the construction sector; As a result of the research, it can be mentioned that they present weaknesses such as inadequate inventory control, poor training in issues of implementation of international accounting standards, for this reason it can be concluded that it is necessary for companies to give greater importance to constant training to its work team, improvement of spaces where they store their inventories of products and / or materials, internal policies for the development of procedures for inventory management, for the classification of inventories by their degree of deterioration, for the generation of financial information that will be delivered to the control entities.