Los activos biológicos: su impacto contable y tributario en el sector camaronero de la parroquia Pitahaya del cantón Arenillas

This investigative work allows knowing the application of IFRS in its section 34 for SMEs or IAS 41 in the shrimp sector and its impact on the accounting and tax part of the same; in this brief study we approach IFRS 13 of Reasonable Value and IAS 2 of Income Tax. It is very important to immerse in...

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Bibliographic Details
Main Author: Bustamante Morán, Andrea Fernanda (author)
Format: masterThesis
Published: 2017
Subjects:
Online Access:http://repositorio.utmachala.edu.ec/handle/48000/10627
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