Facultad de Ciencias Económicas y Administrativas

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Browsing Facultad de Ciencias Económicas y Administrativas by Author "Ayabaca Mogrovejo, Orlando Fabián"

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    Análisis de la aplicación e implementación de NIIF para PYMES en el sector textil y de prendas de vestir de la ciudad de Cuenca
    (Universidad de Cuenca, 2016-01) Ayabaca Mogrovejo, Orlando Fabián
    This research analyzes the development of the registration and financial reporting for SMEs engaged in the manufacture of garments and textiles. In the study 32 entities that report to the Superintendency of Companies, of which 11 are also in the database of the Chamber of Small Industry of Azuay (CAPIA) it was considered. Among the key attributes of the financial information of SMEs he was found: 1. Application of IFRS scheme in reporting to SIC since 2012 2. Change in retained earnings account from the first time adoption. 3. Changes in accounting treatment of property, plant and equipment, by the application of the The authors make recommendations to the sector that will improve the selection of fair values, calculation of depreciation, deferred taxes and treatment are presented.
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    Implicaciones contables, administrativas y tributarias en el control de inventarios, clientes, propiedad, planta y equipo, jubilación patronal, por la aplicación e implementación de NIIF en el Ecuador
    (Universidad de Cuenca, 2014-07) Ayabaca Mogrovejo, Orlando Fabián
    In 2009 the adoption of International Financial Reporting Standards begins, according to the resolution 06.Q.ICI.004 of 2006.08.21, RO 2006.09.04 No. 348 issued by the Superintendency of Companies. This situation requires an analysis of application and implementation of this policy and its scope in the administrative, accounting and taxation. In this paper, an evaluation on the implementation of IFRS in handling Inventory, Customers, Property, Plant and Equipment, Retirement Employer presented. The case study methodology was used, IFRS compared with NEC, and examined in particular the Law of Taxation, and Regulation The conclusions that can be obtained from the analysis of the adoption of International Financial Reporting Standards will facilitate the understanding of the financial structure, organization and decision making process.