Aplicación de la NIC 19: beneficios de los empleados y su impacto en la información financiera tributaria del año 2012. Caso práctico de Ferri Comercio El Areal

Abstract

Capitalized in a world where they are constantly changing the economic system and the need to find new ways of sustainable growth that allows competitive in the international market, standardization of financial information a company has become an asset to improve knowledge of the business and its business practices to users. Given this need international standards are set, in order that companies in the world speak a single accounting language for a proposal and development of processes that strengthen organizations. In Ecuador the application of these rules is given by order of the Superintendent of Companies, which many companies have been partially met by ignorance, wasting the economic benefits that can be obtained with the application of these standards and considering the recommendations, and IAS 19 "Employee Benefits" for which the employer can see the advantage of making provisions or plans that ultimately benefits over time might generate profitability and prestige in a competitive market. We expect that this contribution allows a better understanding of the scope of the rule in our country and that the business community and accounting count with a choice of application.