Las Normas Internacionales de Información Financiera y la razonabilidad de los estados financieros de la "Cooperativa de Transporte Escolar e Institucional Oswaldo Guayasamín”.

Abstract

The main objective of this research is to analyze the International Financial Reporting Standards and their accounting application in the Oswaldo Guayasamín School and Institutional Transport Cooperative, contributing to the reasonableness of the Financial Statements. As a methodology, a nonexperimental design was carried out, with a qualitative approach using analytical and deductive logical methods. To carry out the study, two populations were determined, one that was represented by the personnel who work in the accounting area of the Cooperative under study and another by the documents related to the Financial Statements corresponding to the years 2020 and 2021. Within of the information collection techniques, documentary research, analytical research and interview were used. A situational study of the company was carried out through an analysis of the microenvironment, macroenvironment and situational strategy. It was obtained within the main conclusions of the study, that the Guayasamín company has not applied IAS 16 referring to the accounting treatment that should be given to property, plant and equipment, as well as IAS 7 that establishes the preparation of the Cash Flow Statement. Cash. Based on this need, the steps required to apply the indicated NICs were carried out and the incidence of these standards was disclosed in the Financial Statements of the Cooperative.