Políticas contables para la aplicación de la NIC-19 prestaciones post-empleo en Ecuador caso practico Embotelladora Azuay S. A.

Abstract

The NIC 19 Repayments to Employees establishes, the form that the employers must reflect the imformation about the benefits to their employees; the companies that have workers whit more tan 10 years in service, must have a provision to cover the retirement pension, in casethat they will get to toil twenty and five years or more, this is the case of the company EMBOTELLADORAAZUAYA S.A. that on the basis of actuarial calculations it comes making this provision. The present work analyzes the application of the NIC 19 Repayments to Employees in that company, during years 2011 and 2012. Has made a comparative analysis of the actuarial studies of these two years with the results of its application, as much in the current liabilities as in the deductible and nondeductible expenses according tributary norm. Sinse the norm identifies four categories of benefits to the employees (short term repayments for the presents employees, reayments to retired employees,other long-term benefits for employees, and repayments by contract cease), in this work we give to special attention to the plans of benefits post-use that are considered within the repayments the distant employees.