Aplicación de las NIIF a los activos fijos y su incidencia en la situación financiera de la pasteurizadora el Ranchito Cía. Ltda. en el año 2012
The International Accounting Standards bring a high complexity in business operations and advanced progress, which has led many countries including Ecuador, to adopt the International Accounting Standards, this standard will allow that the enterprises to be competitive, at the right time, giving a c...
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| Tác giả chính: | |
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| Định dạng: | bachelorThesis |
| Ngôn ngữ: | spa |
| Được phát hành: |
2013
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| Những chủ đề: | |
| Truy cập trực tuyến: | http://repositorio.utc.edu.ec/handle/27000/5104 |
| Các nhãn: |
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Thêm thẻ | Tóm tắt: | The International Accounting Standards bring a high complexity in business operations and advanced progress, which has led many countries including Ecuador, to adopt the International Accounting Standards, this standard will allow that the enterprises to be competitive, at the right time, giving a change in business and eliminate potential barriers for comparison Financial Information, what in the future will be an advantage for the enterprises. This work was developed with the intention of applying the International Standards of Financial Information to the Fixed Assets and its Impact on Financial Situation of the El Ranchito Pasteurizer Cia. Ltda. Thus, when you are start to apply NIC 16, the benefits and economic impacts will be even better and beneficial, as this standard is based the consistency and reliability so for the activity that performance. Enterprise like for treatment what is given each the items are comprising the Property, Plant, Equipment and its impact on the Financial States. The methodology used the research design was in the field and documentary, while its level was descriptive and exploratory allowing the information is reliable for carrying out the research work. It is taking as the conclusion is can say that such standards, like an important point, use a single accounting language, since it is certain what it will contribute to the improvement of accounting systems of the enterprises, to make easier the interpretation of Financial States, hence, decision-making for the organization, allowing better breakdown of the financial information for users of the accounting records. |
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