Contabilidad y Auditoría
Permanent URI for this communityhttps://dspace-test.ucuenca.edu.ec/handle/123456789/72
Browse
Browsing Contabilidad y Auditoría by Subject "Activos"
Now showing 1 - 14 of 14
- Results Per Page
- Sort Options
Item Análisis comparativo de la gestión de cuentas corrientes de las Empresas del sector alojamiento y comida de la provincia del Azuay durante los años 2014 al 2016(2019-03-19) Galarza Pacheco, Amanda Nataly; Gordillo Cárdenas, Mónica Tatiana; Flores Sánchez, Gustavo GeovanniThe objective of this research work is to analyze the management of the current accounts of the companies of the Accommodation and Food Services Sector of the Province of Azuay during the years 2014 to 2016, in order to establish the economic and financial situation of the companies. This research focuses on comparing the current accounts of the large, medium, small and micro enterprises of each subsector, through a horizontal and vertical financial analysis, and financial ratios between groups of companies. With the application of the one-way ANOVA method, we intend to make a comparison of the variances of the groups' averages, organized according to the company’s size; subsequently, the verification of the positive relationship of: Total Current Assets, Total Current Liabilities, the Current Liquidity Indicator and Working Capital, each one with respect to the Revenue by Ordinary Activity account; relationship that will be determined using the Pearson Correlation Coefficient. The main results of the statistical tests reflect differences between the groups’ averages by companies’ sizes (ANOVA method), and the low influence existing between the analyzed accounts and the growth of the Revenue by Ordinary Activity (Pearson coefficient).Item Análisis de la administración de riesgo en la cartera de microcrédito de la Cooperativa de Ahorro y Crédito Integral Ltda. a junio 2012(2012) Landi Lazo, Nelsón Saúl; Sanmartín Sandoval, Iván Vinicio; Rivera Ochoa, Blanca CatalinaItem Aplicación de la NIC 12 impuesto a las ganacias a la Ferretería "Sarmiento" en los períodos 2008 y 2009(2010) Matute Heredia, Beatriz Cindy; Muñoz Campos, FranciscoItem Aportaciones en la Compañía Limitada valoradas según NIIF para PYMES(2012) Ayora Morocho, Diego Francisco; Hernández Valarezo, Ligia Mercedes; Peña Cordero, GenaroItem Auditoria de gestión al servicio de atención al cliente, caso práctico: Empresa Créditos Económicos Sucursal Cuenca(2006) Cedeño Mera, María Isabel; Vera Guerrero, Edagar Patricio; Peña Cordero, GenaroItem Costos por préstamos según N.I.C. 23 POST 2007(2010) Salinas Buestán, Verónica Catalina; Tapia Banegas, Jessica Fernanda; Mora Pacheco, Pedro FabiánItem Declaración patrimonial de las personas naturales y sociedades conyugales y el impacto de la omisión del anexo. Caso práctico(2013) Redrován Macas, Jenny Maricela; Sacoto Díaz, Ruth Isabel; Machuca Contreras, Maribel del CarmenPatrimonial Declaration is an annexed to inform the SRI (Internal Revenue Service) on property that have an individual to prevent illicit enrichment, the same that is compared by exchange information especially with financial institutions, municipalities and with the IESS (Social Security Institute). However, there are people who believe that levies a property tax but not, rather what is the generation of penalties for late filing or failure of it. For its development we start from a deductive method, this is, we going from the general to the particular, to which we apply the interview and survey techniques to confirm the problem that we presents with the lack of understanding for part of taxpayers for proper application and enforcement of the normative. Research work study centers in the dissemination of the information and lack of understanding that involves the payment of fines that will depend if you are on a voluntary basis, with notification of SRI to make the payment and one where there is judging a tax for part of the Administration whose fines are most claims and those in the case of no show will be on total assets. We should note that the law is presumed known by everyone and their lack of understanding does not justify the lack of compliance.Item Elaboración de los estados financieros básicos según NIIF, de la Compañía Lazo Lazo y Santa Cruz Cia. Ltda. para la presentación a la Superintendencia de Compañías(2012) Ortiz Ramos, Erika Cristina; Mullo González, José Luis; Vázquez Calderón, Alex SantiagoItem Elementos de gestión en la situación patrimonial(1980) Ambrosi A., José; Luna B., Segundo; Arias Morocho, GerardoItem Medición de inventarios en Empresas Industriales según NIF para PYMES(2012) Cambizaca Castro, María Betty; Piedra Cabrera, María Judith; Gutiérrez Álvarez, Ligia SusanaThis papex explains the methology in the study and analysis of the measurement of inventories at Industrial Enterprises under IFRS for SMEs. Chapter I outlines a theory related to the Overview of Inventories. Chapter II describes the study of the Measurement of Inventories. In Chapter III detailed conclusions and recommendations of this paper.Item NIC 2 guía teórica y práctica de existencias(2011) Pintado Quito, Henry Fernando; Ronquillo Timbi, María Verónica; Malla López, HéctorItem Presentación del estado de situación financiera según NIIF para PYMES(2012) Chicaiza Plaza, Lourdes Verónica; Domínguez Guanoquiza, Mariana; Ojeda Orellana, Remigio EfraínItem Revaluación de activos fijos: edificios y equipos surtidores de la estación de servicio Miravalle Cia. Ltda. año 2010(2011) Heras Tepan, Lourdes Alexandra; Huiracocha Zhunaula, Gustavo Eduardo; Ñauta González, EnriqueItem Tratamiento contable del impuesto a las ganancias en las Empresas del Sector de la Construcción de Obras Públicas y actividades lícitas conexas de alquiler de maquinarias de la ciudad de Cuenca en el año 2014 de acuerdo a la Norma Internacional de Contabilidad NIC 12,caso práctico: "Viaustro Cía. Ltda. (Vías del Austro Cía. Ltda.)”(2016) Argudo Argudo, Jéssica Gabriela; Baculima Llivisaca, Carmen Lucía; Vázquez Galarza, Silvia GabrielaIn the year 2010, which was presented for the first time the adoption of International Financial of Reporting Standards within Ecuador, companies began to make their accounting records according to the provisions of this regulation, there arise these drawbacks, since some entities did not know how to treat the differences that are presented due to the established Ecuadorian norm. Through the development of this thesis on Accounting treatment to the taxes profit, it is to extend the knowledge of the treatment that it has to be given by these differences, in based of the application of the International Accounting Regulations IAS 12 considering the contrasts that keeps with the Internal Tax Regime law and its Regulations. To fullfil our goal we use a combination of qualitative and quantitative method; qualitative through research and description analyzed and the corresponding norm, and quantitative through date collected surveys investigated about the accounting treatment that they are giving to income tax, focusing on the entity object of our study. On based to this completed analysis we can establish the assets and liabilities that are not more than values tax which is expected to get it back or seattled in future periods, which originate from deductible temporary differences in the case of an asset and taxable temporary differences when it is a passive to determine the effect generated in the financial statements.