Las Normas Internacionales de Información Financiera (NIIF) en los Indicadores Financieros de las Pymes, Parroquia San Juan Bautista, Estado Táchira

Abstract

The present investigation has as its main objective to determine the impact of the International Financial Information Standards on the financial indicators of the Pymes located in the San Juan Bautista parish of the Táchira state, the same was developed under a documentary drawing, with a level of the investigation descriptive and correlative, with an intentional list conformed by two companies of the total population constituted by 11 companies of the sector panadero of the previously mentioned parish; the analysis was carried out through the detailed and objective evaluation of the parts that conform to the financial states. Initially, the variations that exist in the presentation of the financial statements required by the PCGA and the NIIF for Pymes and the financial requirements determined by each accounting standard were analysed. Subsequently, the financial indicators based on the two accounting principles were determined and analyzed, from which the variation that occurs when applying this accounting rule was highlighted. Subsequently, the financial indicators were analyzed across the trend lines, from which it was observed how the behavior of the two was and what the trend was after years. Finally, a DOFA matrix and action plans were developed, with the aim of proposing financial strategies that allow companies in the global sector to optimize financial indicators based on the analysis of generally accepted accounting principles and international financial information standards. las Pymes.