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 is say that this proposal is aimed at contributing to the solution of problems in the financial and administrative area, which has been observed in the Clinic San Patricio city of Guaranda, because they do not have a strict compliance with respect to the new accounting standards, being primordial it is recorded correctly to improve decision-making. Obviously it has been negatively affecting the accounting information, as it is not updated, the paying agent does not have the documentation efficiently, so that does not meet current standards established by regulatory agencies. It is essential that the head of the finance department are trained constantly, according to their profile and so do the job excellently. With some knowledge of reality, we aim to ensure that it complies with the IFRS study we proposed to overcome some deficiencies They presented in the institution. Thus the San Patricio, Clinical achieve the stated objectives are to benefit for the staff working in the company itself and of all who up, being elemental that have a proper working environment, is recommended that all meet administrative and accounting activities They attend training institution in this way teamwork and solve daily problems there.