Implicaciones contables, administrativas y tributarias en el control de inventarios, clientes, propiedad, planta y equipo, jubilación patronal, por la aplicación e implementación de NIIF en el Ecuador

Abstract

In 2009 the adoption of International Financial Reporting Standards begins, according to the resolution 06.Q.ICI.004 of 2006.08.21, RO 2006.09.04 No. 348 issued by the Superintendency of Companies. This situation requires an analysis of application and implementation of this policy and its scope in the administrative, accounting and taxation. In this paper, an evaluation on the implementation of IFRS in handling Inventory, Customers, Property, Plant and Equipment, Retirement Employer presented. The case study methodology was used, IFRS compared with NEC, and examined in particular the Law of Taxation, and Regulation The conclusions that can be obtained from the analysis of the adoption of International Financial Reporting Standards will facilitate the understanding of the financial structure, organization and decision making process.