NIC 20 "contabilización de las subvenciones oficiales e información a revelar sobre ayudas gubernamentales" al mecanismo de devolución de tributos al comercio exterior -CAT`s- al sector florícola del Azuay. Caso Plantaciones Malima Cía. Ltda.

Abstract

This work titling stems from the importance of analyzing the incentives granted by the Ecuadorian government to export floriculture sector to overcome the restriction to the American market by the renunciation of Trade Preferences Act ATPDEA, which is affected by the payment of a tariff and Ecuadorian flower more expensive in the US and losing market share against its major competitors. In the development of research, we analyzed the floriculture sector Azuay through surveys in order to know the effects that has suffered due to the resignation of this Act, companies are benefiting from subsidies provided by the government, as well as ledgers used to record the aforementioned benefit. It was considered vital analysis of IAS 20, so research has focused on subsidies related to income, because it provides a guide to the correct accounting of subsidies therefore tax credit certificates as Drawback The purpose of this research is to provide knowledge about the correct application of accounting standards and the impact on the financial statements in the company Plantations Co. Malima. Ltda.