Adopción de la NIC 1 para la elaboración de los estados financieros en la empresa MEGAFER de Camilo Ponce Enríquez en el 2019.

Abstract

The research project is based on the Adoption of IAS 1 Presentation of Financial Statements, which aims to induce the company Megafer in the preparation of Financial Statements through the application of regulations, in order to present quality information and that their figures reflect transparency so that the manager, auditor and accountant of the company can determine the starting points for their correct accounting. For the purpose of preparing this project, a review of the literature of the important points that will be applied to fulfill its objectives was carried out, types of research with quantitative and descriptive approaches were used, allowing the obtaining of information that describes the events investigated from the company through applied methods such as documentary analysis and interviews directed to the administrative and accounting department of the company through closed questions in a structured way in order to collect data for tabulation and interpretation. Its result met the expectations of the company because it was possible to maintain the bases for the preparation of the Financial Statements, thus complying with the hypotheses established in the investigation.