Propuesta metodológica para la aplicación de la NIIF 9 en las PYMES del sector publicitario de la ciudad de Guayaquil.

Abstract

This research work focuses on a "Methodological proposal for the application of NIIF 9 in SMEs in the advertising sector of the city of Guayaquil", its general objective is to design a methodological proposal for the application of NIIF 9 Financial instruments for improving the valuation of accounts receivable in SMEs in the advertising sector of the city of Guayaquil. To do this, a qualitative approach study of descriptive type, of non-experimental design, has been used, where the interview has been used as a tool that was directed to three experts from the advertising business, 3 experts in NIIF 9 Financial Instruments and 3 accountants in charge of the valuation of accounts receivable. Faced with this methodological process, it has been concluded that the current situations of the accounting area of SMEs in the city of Guayaquil carry out a basic management of financial administration, in addition, with the application of NIIF 9 Financial Instruments in accounts receivable, reduced credits that have not been paid by the established date. Finally, through the methodological guide and through the used method, the financial behavior of each debtor, payment capacity and guarantees granted can be studied.