El tratamiento de la NIC 11 y su incidencia a los estados financieros de las empresas constructoras período 2017
The companies that offer construction services are ruled by Internal Tax Regime Organic Law. It records its revenues and, according to construction contracts, by using two methods: work completion and work progress work: however, the first does not allow calculating properly utility or loss during a...
Tallennettuna:
| Päätekijä: | |
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| Aineistotyyppi: | bachelorThesis |
| Kieli: | spa |
| Julkaistu: |
2018
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| Aiheet: | |
| Linkit: | http://dspace.unach.edu.ec/handle/51000/4982 |
| Tagit: |
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Lisää tagi | Yhteenveto: | The companies that offer construction services are ruled by Internal Tax Regime Organic Law. It records its revenues and, according to construction contracts, by using two methods: work completion and work progress work: however, the first does not allow calculating properly utility or loss during an accounting year, because this is done when the work is completed. The accounting evaluation is made through the application of International Accounting Standard 11 in the company Fernando Quevedo Narvaez. It determines its relationship about financial statement information. The deductive method was used because the theoretical information concerns to IAS 11. It was required to evaluate its application in construction contracts. The qualitative research had a non-experimental design and a descriptive level because they detail the behavior of the variables according to the obtained data with direct observation and an interview. They were not subject of manipulation thought, but they were taken as they came out which are based on financial documents form the company, including the instruments for collecting information. Eventually, the results show that the company does not register in a timely manner the giving variations of the final results during the studied evaluation. |
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