Políticas, estimaciones y errores contables en los activos corrientes de las PYMES del sector camaronero
The overall objective of this research is to propose the implementation of IAS 8 and 41 for small and medium-sized enterprises in Ecuador's shrimp industrial sector, in determining the impact of the application of these rules on the selection of accounting policies, changes in estimates and cor...
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| Hlavní autor: | |
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| Médium: | masterThesis |
| Jazyk: | spa |
| Vydáno: |
2021
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| Témata: | |
| On-line přístup: | http://repositorio.ulvr.edu.ec/handle/44000/4423 |
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Přidat tag | Shrnutí: | The overall objective of this research is to propose the implementation of IAS 8 and 41 for small and medium-sized enterprises in Ecuador's shrimp industrial sector, in determining the impact of the application of these rules on the selection of accounting policies, changes in estimates and correction of errors, valuation and biological assets. The problem raised concerns the transparency of the value of biological inventories due to their characteristic of being changeable and subjected to transformations during processing time............ |
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