International accounting: an approach to preparation and presentation of financial information

Abstract

Since 2008 a migration began to the international model where new statutes were adopted for large entities. At the beginning of 2011 is implemented the adoption and implementation of NIIF for the Small and Medium Entities (PyME). This research is a methodology developed under documentary, descriptive and field design is to analyze the international accounting as an adoption for the preparation and presentation of financial information for decision-making in the private health sector in the municipality ValeraTrujillo state. To gather the information a questionnaire was applied to counter these organizations. It concluded that most of these entities are not yet applying international accounting standards on the grounds that they are not bound by any legal rules.