La provisión por jubilación patronal y su aplicación según NIC 19 en el sector industrial de la ciudad de Cuenca

Abstract

This research analyzes the application of IAS 19 in the provision for employer retirement in the industrial sector of Cuenca, during 2017-2022. The study examines a sample of 27 large companies, evaluating the impact of regulatory changes on the accounting and tax treatment of these provisions. The methodology used combines mixed analysis, integrating quantitative analysis of financial statements and documentary review of regulations and audits, with qualitative techniques such as personal key interviews. The results reveal a significant evolution in the regulatory framework, moving from the total deductibility of provisions to a more complex system with specific conditions. The financial impact is evident in reductions in the debt ratio between 9% and 16% when provisions are excluded. The accounting analysis shows substantial variations, with the weight of the provision ranging between 0.2% and 100% of non-current liabilities, reflecting heterogeneity in business practices. The research identifies significant challenges in implementing the regulations, with only 66% of companies adequately reflecting these provisions. The conclusions point out the need to strengthen professional training and establish more uniform criteria for accounting and tax treatment. This study contributes to the understanding of regulatory evolution and its impact on business management, providing practical recommendations to improve compliance and financial transparency.