Browsing by Author Amores Lema, Carlos Rafael

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Análisis de las políticas contables bajo la Norma Internacional de Información Financiera para pequeñas y medianas entidades, implementadas en el Distrito Metropolitano de Quito por las promotoras turísticas
Amores Lema, Carlos Rafael (Oct-2014) - [Director: Tamayo Gordón, Jorge Washington]
SMEs of Ecuador and therefore those of the DMQ that are under the control and supervision of the Superintendency of Companies were considered for the mandatory application of IFRS in the third group of companies from 1 January 2012. In October 2011 the Superintendency of Companies issued a...