Análisis y determinación del impacto contable de la normativa internacional NIC 38 activos intangibles en el sector industrial manufacturero de la ciudad de Cuenca

Abstract

The current thesis work consists of four chapters focused on determining the accounting impact of International Accounting Standard 38: Intangible Assets in the Industrial Manufacturing Sector of the city of Cuenca, based on the objectives raised within the research. Chapter I describes the main concepts and terms used; it means, the theoretical basis of IAS (NIC) 38 Intangible Assets and related standards. In addition, it describes the knowledge of the main national and international regulatory organisms and the legal bases that regard the norm. Chapter II deals with the knowledge of the manufacturing industry and its evolution in Ecuador, with a focus on the city of Cuenca, which identifies large companies belonging to the Industrial Manufacturing Sector that register Intangible Assets in the period 2008 - 2015. By analyzing the Financial Statements and Indicators, it is possible to know the impacts of the application of the regulations. Chapter III focuses on how IAS (NIC) 38 is applied by companies in the sector and its impact from NEC to the NIIF, through a research composed of surveys and interviews with companies and analysis of the Financial Statements and Conciliations in order to establish what the accounting and tax effects resulting from the application of the accounting standard were. Chapter IV provides the conclusions and recommendations for the companies that are part of the manufacturers sector with respect to IAS 38.