Aplicación de las Niif a los estados financieros de la clínica San Patricio de la ciudad de Guaranda, provincia Bolívar, período 2011- 2012.

Abstract

Our job is to conduct a Technical Guide application of IFRS, which means that this proposal is aimed at contributing to the solution of problems in the financial and administrative area, which has been observed in the St. Patrick Hospital of the city of Guaranda because it does not have a strict compliance with regard to the new accounting standards, it remains essential that it be recorded correctly to improve decision-making. Obviously it has been negatively affecting the accounting, since it is not updated, the paying no documentation efficiently, so that does not meet current standards set by regulatory agencies. It is essential that the head of the financial department is constantly trained, according to their profile and so do the job excellently. With some knowledge of reality, we aspire achieve compliance with IFRS study we proposed to overcome some deficiencies that occur in the institution. Thus the San Patricio, Clinical achieve the stated objectives are of benefit to the staff working in the institution itself and all those who shape, being elemental that have a proper working environment, it is recommended that all meet with administrative and accounting activities in the institution they attend trainings thus work together and solve the problems that exist every day.