Herramientas ofimáticas como recurso para el reporte de estados financieros bajo las niif. Caso: mipymes del sector ganadero.

Abstract

In this paper an analysis environment on office automation tools using them as main base and alternative different for reporting financial statements based on International Financial Reporting Standards giving contributions and significant examples in the application of the same in the focus is agricultural, emphasizing and reiterating that it is not necessary to adopt an accounting software that contains the parameters and standards of IFRS, which are costly at the time of implementation, carrying the effect of removing a considerable amount of business that are classified in groups 2 (SMEs) and group 3 (microenterprise). When you can establish a viable option use and ideal adaptation of office automation tools, these being manipulated by a skilled and competent staff regarding the parameterization of IFRS.