NIIF para pymes sección 5 presentación del estado de resultado integral. caso empresas bananeras del cantón Machala.

Abstract

The objective of this work is to analyze the presentation of the Total Comprehensive Result according to what is established by the IFRS for SMEs section 5, in the banana companies of the city of Machala, from the perspective of the professional accountant in training by reviewing the financial statement ( total comprehensive income), to diagnose the level of compliance with regard to accounting regulations. In addition, the research results favor entrepreneurs of small and medium-sized companies, since it allows them to have a vision of the details referred to in the standard on the presentation of the comprehensive income statement as part of the added value in financial reports, since , the aforementioned information is used by external users, be they investors, auditors, students, shareholders, accounting staff, lawyers, among others. In addition, of the professionals of the accounting branch, since they will know the reality of the companies according to those established in the international regulatory framework In order to fulfill the proposed objective, the methodology of the quantitative and qualitative approach was applied under the positivist paradigm, through the deductive research method with a descriptive level, of a non-experimental design nature, therefore, it was based on the information established in the state of results that rest in the Superintendency of Companies, Securities and Insurance (SUPERCIAS), together with this, the technique of the observation guide and the bibliographic review was used, to be later reviewed by means of the comparison of the IFRS for SMEs section 5 and the statement of comprehensive income. In accordance with the results obtained from the applicability of the IFRS for SMEs in comparison with the comprehensive income statement, it was determined that of the total of 110 financial reports of SMEs in the city of Machala, 33.64% do not present the income statement, unlike 66.36% if they report the financial report. Based on the foregoing, the results that 2.74% present in the comprehensive income statement using the single approach are detailed; Unlike 92.26% detail the traditional income statement. Consequently, 100% of the entities present their expenses according to their nature. In addition, 58% report ordinary income and 33% non-ordinary income; In addition, 59% illustrate the costs, 46% report ordinary expenses, 36% expose non-ordinary expenses, 33% reported profit and 34% loss of the company's fiscal year, however; it is evident that 1.81% reveal the items of other comprehensive income (OCI). It is concluded that the presentation of the Statement of Total Comprehensive Result based on what is established in section 5 IFRS for SMEs in the banana plantations of the city of Machala, most of the entities reveal the accounts of income, costs and expenses, but with the minimum disclosure of the ORI items, therefore, is evidenced under compliance with the presentation of the statement of comprehensive income, since the ORI accounts are hardly used in SMEs due to their limited economic development coupled with the fact that the interest of the entrepreneurs is to know the results obtained during the period in order to comply with