Tratamiento contable y tributario a los activos biológicos de las empresas del sector agroindustrial
This investigative study called "Accounting and tax treatment of biological assets of companies in the agro-industrial sector" In Ecuador there are problems presented by companies in the poultry sector in the Guayas province of the Yaguachi canton, because they are managed based on family...
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| Hlavní autor: | |
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| Médium: | masterThesis |
| Jazyk: | spa |
| Vydáno: |
2020
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| Témata: | |
| On-line přístup: | http://repositorio.ulvr.edu.ec/handle/44000/4088 |
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Přidat tag | Shrnutí: | This investigative study called "Accounting and tax treatment of biological assets of companies in the agro-industrial sector" In Ecuador there are problems presented by companies in the poultry sector in the Guayas province of the Yaguachi canton, because they are managed based on family experience, poultry companies do not have an accounting process, such as that determined through International Accounting Standard 41 Agriculture, so the owners of those businesses subcontract the services of professionals who are unaware of the correct accounting treatment of biological assets, impacting on the financial statements. In the present investigative work a mixed approach methodology (quantitative and qualitative) was used, other sources of primary and secondary types were taken into consideration. Regarding the primary sources, they come from the documentary analysis of the financial situation of the company and, in addition to the interviews carried out with the study sample, the secondary sources were the previous investigations carried out on topics similar to that of the present work………….. |
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