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La Contabilidad del Patrimonio y su presentación en el Estado de Situación Financiera de la Comercializadora Aluminios Ecuatorianos ALUMEC ATCI S.A

Author

Listed:
  • Valerie Stephania Vélez Martínez
  • à ngela Duque González

Abstract

El presente artículo científico tiene como objetivo general analizar la incidencia de la Contabilidad del Patrimonio en la presentación del estado de situación financiera de la empresa Comercializadora Aluminios Ecuatorianos ALUMEC ATCI S.A. como metodología las herramientas de la investigación descriptiva y documental, con un enfoque cualitativo, a través del empleo de las técnicas de observación, análisis de documentos, interpretación de datos y entrevistas directas. Como resultado se obtuvo el tratamiento contable y las diferencias que se debe tomar en consideración al momento de la contabilización.

Suggested Citation

  • Valerie Stephania Vélez Martínez & à ngela Duque González, 2017. "La Contabilidad del Patrimonio y su presentación en el Estado de Situación Financiera de la Comercializadora Aluminios Ecuatorianos ALUMEC ATCI S.A," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 238, december.
    • Handle: RePEc:erv:observ:y:2017:i:238:08
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