Efectos de la transición de NIIF completas a NIIF para pymes según la resolución no. SCVS-INC-DNCDN-2019-0009., en las empresas dedicadas al comercio al por mayor y menor de suministros de oficina ubicadas en el DMQ periodo 2019-2020.

Abstract

This paper analyzes that the Ecuadorian government, in order to encourage and improve tax collection in the corresponding taxes such as: Income Tax “I.T”, Value Added Tax “V.A.T”, Special Consumption Tax “S.C.T”, in the month of August 2019, by means of resolution SCVS-INC-DNCDN-2019-0009, dated August 19, which deals with the transition instructions for the application of the International Financial Reporting Standards “IFRS Complete” and the International Financial Reporting Standard for Small and Medium Entities “IFRS for SMEs, in companies subject to the control and surveillance of the Superintendence of Securities and Insurance Companies. The main topic to be addressed in this paper is to analyze the effects of the transition from Full IFRS to IFRS for SMEs applying the aforementioned resolution in companies engaged in wholesale and retail trade of office supplies according to the corresponding ISIC located in the DMQ period 2019-2020.