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Implicaciones contables, administrativas y tributarias en el control de inventarios, clientes, propiedad, planta y equipo, jubilación patronal, por la Application e implementación de NIIF en el Ecuador

Author

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  • Orlando Ayabaca Mogrovejo

    (Universidad de Cuenca)

Abstract

En el año 2009 se inicia la adopción de Normas Internacionales de Información Financiera, de acuerdo a la resolución 06.Q.ICI.004 de 2006.08.21, R.O.No. 348 de 2006.09.04 emitida por la Superintendencia de Compañías. Esta situación exige el análisis sobre Application e implementación de esta normativa y sus alcances en el ámbito administrativo, contable y tributario. Las conclusiones que se pueden obtener del análisis de la adopción de Normativa Internacional de Información Financiera, facilitará la comprensión de la estructura financiera, su organización y el proceso de toma de decisiones.

Suggested Citation

  • Orlando Ayabaca Mogrovejo, 2014. "Implicaciones contables, administrativas y tributarias en el control de inventarios, clientes, propiedad, planta y equipo, jubilación patronal, por la Application e implementación de NIIF en el Ecuado," Archivos Revista Economía y Política., Facultad de Ciencias Económicas y Administrativas, Universidad de Cuenca., vol. 20, pages 28-59, Julio.
    • Handle: RePEc:cun:journl:v:20:y:2014:p:28-59
    DOI: 10.25097/rep.n20.2014.02
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