Resumen

ENCALADA-ENCARNACION, V. R.; ENCARNACION-MERCHAN, O. M.  y  RUIZ-QUESADA, S. C.. International financial reporting standard: design and implementation in the small and medium-sized enterprises. RIIIT. Rev. int. investig. innov. tecnol. [online]. 2018, vol.6, n.35. ISSN 2007-9753.

This article was developed with the purpose of presenting an approach for the adoption and implementation of the universal financial reporting standard (IFRS) to be applied in small and medium industries (SMEs), internationally and in Ecuadorian entities according to accounting standards. When preparing financial statements in line with the IFRS for SMEs, companies increases their economic transparency before the control bodies, taxpayers and investors, among others. The objective of this research is defined by preparing a technical accounting scenario for the adoption of the IFRS for SMEs. The methodology of the investigation is based on the application of the resolution issued by the competent authority in Ecuador, and on the definitions framed in the norm of international court towards a local context. This research summarizes the results of the subject and makes recommendations for future research that promotes economic and financial transparency based on international accounting methods and techniques.

Palabras llave : Competence; economic; financial and managements; IFRS for SMEs; transparency.

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