La NEC 11 y su Impacto en los Inventarios de la Distribuidora Ecuahierro de la Ciudad de Riobamba, periodo 2017

The Ecuahierro Distributor has not complied with the established standards, by the Ecuadorian Accounting Standards (NEC 11), indicated to the accounting treatment in the inventories account under the cost system or to the net realizable value this has caused that the financial statements exist a mismatch for not complying with the regulations. The objective of the investigation was to evaluate the adoption of the Ecuadorian Accounting Standard 11 and its impact on the valuation of inventories. The deductive method was used in which it was possible to analyze the relationship between the variables. The type of research was documentary because its main source is the accounting and field documents because an interview was conducted, with a non-experimental design and a quantitative, descriptive approach. The population constitutes the total inventory documents that include construction materials, electrical materials, hydrosanitary materials and accounting and warehouse workers. The results of the investigation show the lack of compliance with the Ecuadorian accounting norm in inventories, causing a value different from the total value of inventories of the year 2017 which makes an accounting entry against profits not distributed for the amount of $ 4,714, 19 so as not to modify the Statement of Financial Position for 2017, since the different taxes are declared and paid. NEC 11 allows inventories to be accounted for at cost or net realizable value, finally reflected in the Financial Statements that are prepared with the adoption of the standard.

• Tác giả chính: Hidalgo Escudero, Fanny Cecilia (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2019
• Những chủ đề: IMPACTO; INVENTARIO
• Truy cập trực tuyến: http://dspace.unach.edu.ec/handle/51000/5949