Impacto contable de la adopción de la norma internacional de contabilidad (NIC 18) ingresos ordinarios de las estaciones de servicio o gasolineras que están afiliadas a la Cámara de Comercio de Cuenca, periodo 2013

Abstract

This research topic “Accounting Impact of the adoption of the international accounting standards (IAS 18) Ordinary Income of the Service or Gas Stations that are affiliated to the Chamber of Commerce of Cuenca, period 2013,” has as its objective to focus on the standard and thus develop this research, with the objective of knowing the positive and negative aspects that each one of the Service or Gas Stations has. This research is presented in four chapters. The first talks about a brief history of our object of study, the Service or Gas Stations affiliated to the Chamber of Commerce. In the second chapter we will develop the theoretical foundations of the IAS 18. The third chapter addresses an accounting, financial analysis and questionnaires, an finally, the fourth chapter presents the conclusions, recommendations and appendixes of this research. On the other hand, the development of this research will be considered as a guide to understand and study the International Accounting Standards for those users that need information regarding this topic.