Aplicación de NIC 12 sobre estados financieros en empresas del sector agrícola bananeras régimen impuesto único al banano

Banana agricultural companies do not all have a large working capital and due to state regulations they are even conditioned to sell with a pre-established value which within the Ecuadorian market cannot have a greater surplus and due to the great competition that exists to have a market of 6,273 banana agricultural producers, it is very complex to increase the sales price of the box of bananas, added to this the payment of high taxes that take away liquidity, there are many small and medium-sized agricultural companies that end up going bankrupt, additionally, with this context The question is asked: Is the application of deferred taxes of IAS 12 in banana producers correct? This is what we are going to analyze in this project with its different applications within the banana sector. This seeks to provide information to companies in the banana sector so that they can be implemented in their processes correctly that lead them to achieve the objectives set in this project. For them, surveys will be carried out and information will be requested from a group of banana farmers. with respect to their applications of IFRS and IAS in their financial statements, which allow them to define the legal tax rules in companies that are in the single tax regime for bananas. State what the research is trying to prove.

• 1. autor: Ramírez Alvarado, Jeferson German (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2024
• Hasła przedmiotowe: Administración financiera; Precio; Tributación; Contabilidad
• Dostęp online: http://repositorio.ulvr.edu.ec/handle/44000/7576