Marco de referencia de información financiera aplicable a las entidades no reguladas en Venezuela

Abstract

The research presented aimed to describe the framework of the financial information applicable to unregulated Venezuelan entities. The study was guided by established guidelines; International Financial Reporting Standards (2009), International Standards on Auditing (2010) and Resolutions of the Federation of Public Accountants of Venezuela. Methodologically, the research was qualitative, with documentary review and as technique the analytical and technical summary and critical analysis contributed to the goal. As a reflection, proposed by the FCCPV for unregulated Venezuelan entities, MRIF fits within a framework of fairly, complemented with legislative and regulatory requirements of the country, from the point of view of the researcher they may be evaluated in particular cases according to the nature of the entity and its goals in order to estimate whether this MRIF could be applicable in each case, a task that can be done from the practice of the auditor, who in the course of his duties shall promote change, modification or adoption of these standards.