Implications of accounting, administrative and tax in the inventory control, customers, property, plant and equipment, retirement employers, for the application and implementation of NIIF in Ecuador.

Authors

  • Orlando Ayabaca Mogrovejo Universidad de Cuenca

DOI:

https://doi.org/10.25097/rep.n20.2014.02

Keywords:

International Financial Reporting Standards, inventories, property, plant and equipment, deferred taxs, customers, retirement employers, heritage, advance tax income.

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 wasused, 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 FinancialReporting Standards will facilitate the understanding of the financial structure, organization anddecision making process.

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Published

2017-08-07

How to Cite

Ayabaca Mogrovejo, O. (2017). Implications of accounting, administrative and tax in the inventory control, customers, property, plant and equipment, retirement employers, for the application and implementation of NIIF in Ecuador. Economy and Politics Journal, 20(20), 28–59. https://doi.org/10.25097/rep.n20.2014.02

Issue

No. 20 (2014): julio/diciembre

Section

Artículos

License

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