Impacto contable y tributario de los procesos de medición y registro del deterioro de valor de los activos en propiedad, planta y equipos e intangibles y su incidencia en la información financiera de las Empresas Industriales de la ciudad de Cuenca

Abstract

Every day there are new developments in the economic aspect that oblige those who are immersed in accounting and financial control to update and apply the current regulations as we are told. For this reason, this research focuses on the analysis of the transition from NEC to IFRS that the Ecuadorian companies had to pass in order to universalize accounting standards and the presentation of financial statements that reflect the reality of companies. In Ecuador, this process is regulated by the Superintendence of Companies, which established 3 groups of adoption of IFRS each with specific characteristics. Our project has a methodological support developed through a mixed approach (quantitative-qualitative); since we use both financial information obtained from the industrial companies of the city of Cuenca, as well as informative data taken from bibliographic sources, newspaper, data of inquiry and personal interviews applied to the universe of study. With this information it was possible to know if the application of the International Financial Reporting Standards (IFRS) had any accounting and tax effect on the companies that applied it. Finally, we will present the corresponding conclusions and, if necessary, propose some recommendations in order to achieve a correct application of IFRS