Impacto de implementación de la NIC 11 (contratos de construcción) en el sector de la construcción de la ciudad de Cuenca

Abstract

This thesis is about a deep accounting, financial and tributary study of the application N/C 11 in construction contracts of local business of Cuenca city. In order to explain this analysis it has been developed four chapters which, are explained below. Chapter 1: The Construction Sector is analyzed in a general level, afterwards a deeply study in Cuenca city, taking in consideration the types of construction business and its modality, we let know the international and national regulation rules. Chapter 2: Accounting in construction business analyze two types of cost which take part in this activity, knowing its correct accounting registry in order to present reasonable financial status, also examine the auxiliary documents for the contract execution. Chapter 3: Determine the range of international regulations in order to stablish the difficulties in the principal building company of Cuenca city, making an inquiry to the financial states and the impact produced with the application of the regulation in accounting, financial and tributary facets. Afterwards we realize a deep financial analysis emphasizing the horizontal and vertical study, finally with the application of principal ratios. At last we describe conclusions and recommendations conducted to the related sector.