Armonización de las nic/niif en las prácticas contables de entes emisores no financieros que cotizan en la Bolsa de Valores de Caracas, Venezuela

This research aims to analyze the material ias/ifrs accounting harmonization of non- financial entities. For this purpose, we first addressed their implementation process worldwide and the corresponding process in Venezuela. Methodologically, this study is classified as a documentary and empirical research. We consulted the 2007 Statistical Yearbook issued by the Caracas Stock Exchange. Out of a total of 49 companies listed, twenty (20) relate to the financial and insurance sector, and twenty-nine (29) to the non-financial sector which were the only ones considered. For 25 of these ones comparative audited financial statements for the years 2007-2006 were obtained to form the sample under study. Analysis of the results indicates that for most of the units studied in more than 70% accounting practices used by companies under review match those provisions set by ias-ifrs. However, we could observe that out of the 221 attributes examined 48% of them do not apply to the companies under study or no information appears in the elements of financial statements. By applying the Jaccard index they are excluded from the database to determine the similarity.