Efectos de la aplicación NIIF para las PYMES sección 21 (provisiones y contingencias) en las empresas florícolas ubicados en el cantón Pedro Moncayo perìodo 2020.

Abstract

This research was carried out in order to identify the application of IFRS 21 (provisions and contingencies) in the floricultural companies of the Pedro Moncayo canton, considering that this regulation allows to recognize, measure the provisions and contingencies that adjust to their reality, present statements financial, analyze certain indicators for decision making. The direct beneficiaries are these companies because it will contribute to the formulation of policies, procedures and actions to minimize risks and impacts, and measure reliably and objectively, improving their financial accounting processes in relation to provisions and contingencies. The methodology applied was quantitative in order to structure the results of the survey through tables, statistical graphs of frequencies and percentages. The type of research was cross-sectional, analytical, descriptive, explanatory in the development of the results for the respective support. The population under study corresponded to the 27 companies,18 are active after verifying on the platform of the Superintendence of Companies, Securities and Insurance. The results obtained from the applied surveys determined that 66,67% do not apply section 21 of the IFRS, most of these companies have difficulties in recognizing contingent liabilities. The effects or impacts that these companies have are regarding greater clarity in the recognition, measurement and disclosure of these items.