Adecuaciones contables y financieras requeridas para la aplicación de la normativa establecida por la Superintendencia de Economía Popular y Solidaria para las Cooperativas de Ahorro y Crédito del segmento dos y tres en el cantón Cuenca, año 2014

Abstract

The following thesis is a job that involves the analysis on the accounting and financial adjustments to the rules issued by the Superintendencia de Economía Popular y Solidaria, as well as the resolutions promulgated by this institution, the Junta de Política y RegulaciónMonetaria y Financiera and the DirectorioÚnico del Fondo de Liquidez y Seguro de Depósitos del Sector Financiero Popular y Solidario until 2014, also we consider the CódigoOrgánicoMonetario y Financiero; to determine the level, product, cost and impact of the implementation process in savings and credit unions of the segment two and three in Cuenca. The determination of the regulations that have affected accounting and financial aspects, was the basis for conducting interviews with managers and accountants of two cooperatives in segment two, Integral and ETAPA, and two in the segment three, ERCO and Alfonso Jaramillo León (CAJA), this way allowed to get valuable information in the development of this thesis, the knowing of the reality of cooperatives in our city, its strengths and weaknesses is an important part of the economy. The cost of impact, as well as summary tables that will give a clearer vision and synthesized the results of the investigation are presented, and following the same line of information exposure, the author’s proposal with the purpose of achieve the objectives of the thesis. Finally there are the conclusions and recommendations aimed not only to savings and credit unions of the segment two and three, to the control establishment too, if it could achieve its opening.