Análisis de la implementación de las NIIF en empresas sin ánimo de lucro: implementación en la fundación Rafael Antonio Niño Munevar.

Abstract

An important sector in a country’s economy is the Nonprofit Organization (NPO) which develops a complex implementation of the International Financial Reporting Standards (IFRS) because the NPO does not look for an economic benefit but a social one, therefore it doesn’t adapt to the globalized business environment. This project is intended to present analysis of the characteristics which have to keep in mind to implement the IFRS within a nonprofit organization, using as reference the example of the foundation “Rafael Antonio Niño Munevar” that is classified in the group two of the International Financial Reporting Standards as a result a diagnosis is made, the IFRS impact to SMEs (Small to medium enterprises) in the financial information is analyzed and lastly some special features are enunciated.