Tratamiento contable de la sección 13 inventarios NIIF para PYMES; en la Empresa Ban Ban, de la ciudad de Riobamba, período 2023.

The purpose of this research was to analyze the accounting treatment corresponding to Section 13 of Inventories of the IFRS for SMEs at Ban Ban Company during the year 2023. The evaluation seeks to identify inconsistencies that may exist in the costing of inventories and their impact on the financial statements in order to develop proposals to improve accounting methods. This research focuses on Section 13 of the IFRS for SMEs, which refers to the treatment of inventories, and aims to determine if the company adopts it, which is essential for the truthfulness and reliability of the financial information reported by the company. In this way, these data were approached using a quantitative approach, which made it easier to objectively analyze business operations and the accounting treatment that was performed. In addition, this approach made it possible to objectively determine whether inventories have been subjected to valuation, and if the accounting treatment performed corresponds to the IFRS for SMEs regulations. The most important findings were that Ban Ban has not consistently applied its inventory accounting procedures. Inconsistencies identified in the use of valuation methods, such as FIFO and Weighted Average, have caused discrepancies in the financial reporting, which is undermining the overall integrity of the accounting information. Similarly, it was found that some employees had only partial knowledge of accounting standards, which has also led to ambiguities in their application.

• Päätekijä: Quisiguiña Alulema, Paulina Alexandra (author)
• Aineistotyyppi: masterThesis
• Kieli: spa
• Julkaistu: 2025
• Aiheet: contabilidad; tratamiento contable; inventarios; NIIF para Pymes
• Linkit: http://dspace.unach.edu.ec/handle/51000/14914