Análisis en la Aplicación de la NIC 2 en el Control de Inventario de la empresa Distribuidora Touma DITOSA del año 2020

The objective of this case study is to analyze the accounting standard IAS 2 Existence, so that it allows us to determine the basic aspects of the regulations that are applied in companies for the treatment of one of the most important items within of assets. The methodology to be applied is descriptive, since it will allow us to describe some essential characteristics of the present topic, which allows us to establish the structure and behavior of this study, and then to provide systematic and confrontable information. The issue of inventories is an elementary basis within financial accounting, since inventories are tangible assets that the company has for sale, or to be used in the production of goods or services, to be later marketed. The accounting inventory is composed of raw materials, products in process and inventory of finished products for sale, companies also have additional inventory, such as materials, tools, accessories and spare parts that are used in the production, marketing of assets during the operation of the organization. By nature, a company is born by the commercialization of goods or services, it is where the importance of the creation, control, management and correct accounting of an inventory is born. This accounting management will provide the company with adequate control and in turn be able to determine the existence of the items at the end of an accounting period, through a reliable state of the economic situation of the company.

• Main Author: Contreras Castillo, María Fernanda (author)
• Format: bachelorThesis
• Published: 2021
• Subjects: Existencia; Activos; Registro; Medición
• Online Access: http://dspace.utb.edu.ec/handle/49000/10677