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Análisis del estado de resultado global (NIIF) versus estado de resultado (NEC) en las Empresas PYMES a diciembre de 2012
(2014) Chumbi Pinos, Laura María; Aguirre Maxi, Juan Carlos
Currently more than 100 countries worldwide require or permit the use of IFRS; Ecuador is one of them, and the Superintendency of companies is the regulatory body of the adoption of IFRS by companies which are under your control. Involves a major change in different aspects that leave behind the previous NEC; and among these changes is the new State financial - status of the result, this study. Being the contribution of this thesis, introducing systematically and schematic information concerning the subject and which is dispersed in different sources. In this sense this thesis is a contribution to the dissemination of the different elements involved in this breakthrough of accounting in general and specifically regarding the accounting result, so that the material found therein, must be considered as a guide for those interested in further discussions, obtaining a bibliographic and conceptual orientationwithout claiming to never consider it as a finished document. Noted that the accounting standardisation is an extremely dynamic evolutionary process, constantly new documents are issued and others prescribed; in this sense the present work has as reference date December 2012.
Análisis del impacto de aplicación de NIIF'S en una Empresa tenedora de acciones (holding) en la ciudad de Cuenca, por el año 2012-caso práctico: Empresa Modelo S.A.
(2014) Crespo Bolaños, Marlene Romelia; Aguirre Maxi, Juan Carlos
The globalization has demanded to companies, to have universal information transparent and comparable high-quality, Ecuador was no exception, so the Superintendence of Companies issued resolutions on the implementation of IFRS, in attachment to this, the Company is the subject of analysis model Holding S.A. from 2011 generates its balance sheets under IFRS. The first chapter discusses aspects, legal, tax and accounting with regard to holding company shares (Holding). The second chapter deals with the IFRS rules applicable for this type of companies, the analysis of each of these points will serve as a basis for understanding and developing the present topic. In the third chapter is the main part of this work, where you will be able to observe the impact the implementation of IFRS in this segment, in the 2012 case timely Model Company S. A. In the fourth chapter presents the conclusions and recommendations that are the result of the analysis carried out.
Análisis del impacto de las NICSP aplicadas a la empresa pública municipal de movilidad, tránsito y transporte-EMOV EP en el año
(2015) Peña Vélez, Claudia Fernanda; Aguirre Maxi, Juan Carlos
The global economic environment, seeks to standardize financial information and integrate the different markets, a single guideline is formed known as International Financial Reporting Standards or IFRS, the primary objective of this reform is to create a degree of comparability between the financial statements and that the information prove to be relevant, understandable and consistent. It is expected that all companies in the world embrace the conceptual framework to maintain a common vision and a common language for the preparation and presentation of financial statements. On the 21st of August 2006 by Resolution No. 06.Q.ICI.004 published in the Official Gazette No. 348 on the 4th of September of the same year, the Superintendence of Companies, regulating entity of institutions and companies legally constituted in Ecuadorian territory, arranged to be adopted in mandatory character and based on a schedule established by groups of the IFRS in the literal 2) states that from January 1, 2011, the adoption of IFRS for Public Sector Entities which are constituted and conduct their activities in Ecuador. The adoption comprises of a process of the major quantitative differences between the legislation in place since 1999, the NEC and the new accounting standards to apply the IFRS to their reports, headquarters to make the necessary adjustments and hence the financial statements resulting from the application of IFRS
Análisis y determinación del costo tributario de las empresas exportadoras de flores del Azuay en el año 2013
(2014) Cobos Briones, Julio César; Aguirre Maxi, Juan Carlos
The process to be followed for the establishment of companies, the costs that must be incurred for that purpose, as well as the taxes which must be considered within the costs which would assume the companies during its operation, are not known by the majority of those who want to start up their business activity; therefore, this work is intended to focus and clarify all aspects involved in these two issues raised and provide information of interest to the future entrepreneurs, in order to make decisions based on current realities in which operate the companies that have their activity in Ecuador. Nowadays, there is not a study on global tax costs of firms; therefore, people who want to put their money in the productive sector, do not know the importance that have taxes within the business costs; this lack of knowledge, can be a barrier that could keep away potential investors. This research was made using multi-modal methodology; using the technique of the unstructured interview or free, with this technique, we obtained essential information for conducting a census in companies that produce flowers in the province of Azuay. To do this, we considered appropriate the use the structured survey, which allowed us to identify tax burdens. It has been established the cost in the company formation. This information will serve as a source of interesting consultation, for those entrepreneurs who are trying to know these issues.
Importancia de la aplicación de las normas de control interno 402, 403 y 405 en las empresas de movilidad- caso Empresa Pública de Movilidad, Tránsito y Transporte EMOV EP
(Universidad de Cuenca, 2021-05-27) Mosquera Gutierres, María Paz; Aguirre Maxi, Juan Carlos
The objective of this work is to determine how the application of the Internal Control Standards in the areas of Budget, Treasury and Accounting, to use to improve decision-making and to reduce errors in the management of public resources for this They determined 3 specific objectives related to each of the areas to be analyzed, which are to demonstrate compliance with the Internal Control Standards in Budgeting, Verify if in Accounting all the Internal Control standards are being applied that have reliable and timely information, determine in Treasury the degree of compliance in the application of internal control standards that minimizes the committing of errors in the management of public resources through a descriptive research with an inductive approach, due to be oriented to a case study
Importancia de la gestión de la cartera en las empresas de movilidad en el cantón Cuenca - caso Empresa Pública de Movilidad Tránsito y Transporte EMOV EP período 2019
(Universidad de Cuenca, 2021-05-27) Mosquera Gutierres, María Caridad; Aguirre Maxi, Juan Carlos
The objective of this work is to determine strategies, policies and procedures to improve the collection management of the la Empresa Pública Municipal de Movilidad Tránsito y Transporte de Cuenca EMOV EP portfolio that increases the degree of liquidity and allows it to meet the Institution's objectives by determining the degree of concentration of the portfolio, establish the portfolio by age, prioritize the portfolio to undertake collection management, determine the provision for doubtful accounts and determine the impact it causes on the financial statements through descriptive research with an inductive approach.

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Browsing Maestrías by Author "Aguirre Maxi, Juan Carlos"