“Análisis y aplicación de la NIC 2 de inventarios en una empresa importadora y comercializadora de artículos de viaje y afines caso “comercial Equipaggio Cía. Ltda.”.
This thesis focuses on the International Accounting Standard IAS 2 " INVENTORIES", in which this standard defines inventories as assets retained for sale in the ordinary course of business activities , or those who have past a production process and are ready for sale . It has been taken a...
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| Hovedforfatter: | |
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2013
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| Fag: | |
| Online adgang: | http://dspace.ups.edu.ec/handle/123456789/5862 |
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Tilføj Tag | Summary: | This thesis focuses on the International Accounting Standard IAS 2 " INVENTORIES", in which this standard defines inventories as assets retained for sale in the ordinary course of business activities , or those who have past a production process and are ready for sale . It has been taken as a thesis project Comercial Equipaggio Cia. Ltda. as it has some shortcomings because it does have an organizational culture in its mission, vision and principles , however the objectives and short-term goals are set by planning based on budgets . The administration has no plans of action and strategies to solve business problems or take advantage of their strengths . The staff of the company does not know its functions and has clearly defined responsibilities , so it is a complication when applying IAS 's. |
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