Evaluación de la aplicación de las NIIF para PYMES en las sociedades de acciones simplificadas del sector manufacturero de la ciudad de Guayaquil en el año 2020.

Abstract

The research is based on current situations which have led to simplified share companies not adopting IFRS for SMEs in an appropriate way, considering that this type of company was promoted in 2020 as a measure to boost entrepreneurship and the formality of informal business, facing the effects of the pandemic crisis. Thus, the use of a methodological plan based on observational, cross-sectional and prospective design was proposed in the search for data for the purpose of evaluating the application of the IFRS standard. Therefore, with the use of the technical survey and interviews and the respective analysis of results, it was indicated that the Simplified Stock Companies of the Manufacturing Sector do not comply with the provisions established in the IFRS for SMEs, due to the presence of different factors that influence its correct adoption such as: (a) ignorance, (b) training, (c) economic factor, and (d) technological. Based on this situation, the experts recommended the application of assessments to the operations and transactions (assets, liabilities, income and expenses) generated by the S.A.S., in order to identify the sections of the IFRS for SMEs applicable to the context of each entity. They also indicated that accounting policies should be documented to guide compliance and the hiring of specialized advice for the adoption and training of staff.