La NIC 7 y su incidencia en la elaboración del flujo de efectivo de la Cooperativa COCREAD Ltda., Matriz Riobamba, periodo 2017

The objective of this research “THE NIC 7 AND IT’S INCIDENCE IN THE ELABORATION OF THE CASH FLOW IN COCREAD COOPERATIVE WITH HEAD OFFICE IN RIOBAMBA CITY, DURING 2017 PERIOD" is to determine the incidence of NIC 7 in the statement of cash flows in Cocread cooperative. This research is structured in four chapters. Chapter I the planning of the problem, overall goal and specific objectives, and research hypotheses have been developed. Chapter II detailing the theoretical framework, this is divided into three parts, in the first part the generalities of Cocread cooperative are displayed, the second part is about NIC 7,its objective, scope, definitions, benefits, presentation, activities, components and effective date; in the third part the statement of cash flows, its concepts, importance and methods of realization. Chapter III is development of methodological framework, the methodology to be used is described as the method, type, design, approach and level of the research, as well as the determination of the population and sample, and the techniques for data collection and interpretation. Chapter IV this will show the results of the application of NIC 7 in the Statement of Cash Flows and the differences or changes given in relation to the Cash Flow Statement made by the cooperative. Finally, the conclusions and recommendations are argued to determine the fulfillment of the proposed objectives.

• Main Author: Ayme Aucatoma, Nelly Maribel (author)
• Format: bachelorThesis
• Language: spa
• Published: 2019
• Subjects: INCIDENCIA; ESTADOS FINANCIEROS
• Online Access: http://dspace.unach.edu.ec/handle/51000/5908