Tratamiento contable de provisiones por desahucio y jubilación patronal en la empresa Promacons, ubicada en la ciudad de Quito, año 2022

This study corresponds to the accounting treatment of provisions for eviction and employer retirement, which was carried out at Promacons. This is a process in which the company calculates and records in advance the amount of money expected to be disbursed in the future to meet these labor obligations. The objective of the study was to analyze the accounting treatment of the provisions for eviction and employer's retirement through the observation of the journal and payment papers. The methodology has a quantitative approach, with a type of documentary research, where the company's journal, the payment papers and the statement of financial position were reviewed. The results revealed that Promacons did not make provisions for eviction and employer's retirement during the period studied. This was evidenced in the journal entries and the statement of financial position. This omission in the accounting treatment is related to International Accounting Standard (IAS) 19. In conclusion, the findings of this research indicate that Promacons needs to evaluate the accounting obligations related to provisions for eviction and employer retirement, in order to avoid non-compliance with accounting standards, such as IAS 19, as well as to prevent significant financial and legal implications. If these provisions are not met, the company could face liquidity problems in the future.

• 第一著者: Medrano Medrano, Ivannia Micaela (author)
• フォーマット: bachelorThesis
• 出版事項: 2023
• 主題: Desahucio; jubilación patronal; NIC 19; Beneficios post empleo; Tratamiento contable
• オンライン･アクセス: http://dspace.utb.edu.ec/handle/49000/15334