EVALUACIÓN DE LOS IMPACTOS FINANCIEROS EN EL SECTOR COMERCIAL TEXTIL EN LA CIUDAD DE GUAYAQUIL TRAS LA APLICACIÓN DE LAS NIIF PERIODO 2014-2016.

Abstract

The processes of globalization have influenced in the accounting area of organizations in such a way that the application of the International Financial Reporting Standards was created and demanded at an international level, which involves the generation of changes, costs, benefits or impacts. Therefore, this article focuses on the evaluation of financial impacts on the commercial textile sector in the Guayaquil city, after the application of IFRS in the period from 2014 to 2016. The methodology applied is qualitative and quantitative, of type descriptive that previously requires secondary information search to diagnose the situation of companies in the sector mentioned. For the selection of the sample was identified a total of 477 companies that are subject to the Superintendence of Companies, Securities and Insurance, of which five of them were selected taking into account the ranking that the control body handles. The results show changes in the accounting accounts, negative impacts on key assets accounts and positive impacts on the equity group of most of the companies analyzed.