Desarrollo contable beneficios a empleados de orbecargo del Ecuador S.A. NIIF para PYMES
No hay miniatura disponible
Fecha
2017
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Las NIFF para PYMES, sección 28 son fundamentales en las compañías para la correcta
preparación y presentación de estados financieros, estas ayudan a establecer políticas y
procedimientos que se deben seguir para que las cuentas de beneficios a empleados se
presenten de manera confiable y razonable. La presente tesis será planteada para la compañía
Orbecargo del Ecuador S.A. en esta se examinará y establecerá estrategias aplicadas a los
beneficios a empleados, debido a que la compañía presenta inadecuados procedimientos
contables, para determinar las deficiencias y aplicar la NIIF para PYMES en mención se
realizará un análisis de la población que la compone, y así se lograra aplicar el correcto
tratamiento contable de los beneficios a empleados logrando mejorías y confiabilidad en sus
procesos.
IFRS for SMEs, section 28 are critical in companies for the proper preparation and presentation of financial statements, they help us establish policies and procedures that must be followed in order for employee benefit accounts to present themselves in a reliable and reasonable manner. This thesis will be presented for the company Orbecargo del Ecuador S.A. This will examine and establish strategies applied to employee benefits, because the company presents inadequate accounting procedures, to determine the deficiencies and to apply the IFRS for SMEs in mention will be made an analysis of the population that compose it, and thus Manage to apply the correct accounting treatment of benefits to employees achieving improvements and reliability in their processes.
IFRS for SMEs, section 28 are critical in companies for the proper preparation and presentation of financial statements, they help us establish policies and procedures that must be followed in order for employee benefit accounts to present themselves in a reliable and reasonable manner. This thesis will be presented for the company Orbecargo del Ecuador S.A. This will examine and establish strategies applied to employee benefits, because the company presents inadequate accounting procedures, to determine the deficiencies and to apply the IFRS for SMEs in mention will be made an analysis of the population that compose it, and thus Manage to apply the correct accounting treatment of benefits to employees achieving improvements and reliability in their processes.
Descripción
Palabras clave
NIIF PARA PYMES, BENEFICIOS A EMPLEADOS, ANÁLISIS, DEFICIENCIAS