Adaptación de políticas contables según La Nic 8 en Serinecontrib S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación trata sobre el análisis de las políticas contables en una empresa de servicios. Se analizaron las políticas de la empresa de acuerdo a los requerimientos de las normas contable internacionales con el fin de evaluar se encuentran de acuerdo al cuerpo legal correspondiente. Fue necesario levantar información en la empresa para poder determinar la principal herramienta que contribuiría a la mejora en el establecimiento de las políticas de la entidad. Finalmente, se llegó a la conclusión de que un manual basado en la NIC 8 serviría para ajustar las políticas de la empresa a los requerimientos que el mercado necesita.
This research is about the analysis of accounting policies in a service company. The company's policies were analyzed according to the requirements of the international accounting standards in order to evaluate they are according to the corresponding legal body. It was necessary to gather information in the company to determine the main tool that would contribute to the improvement in the establishment of the entity's policies. Finally, it was concluded that a manual based on IAS 8 would serve to adjust the company's policies to the requirements that the market needs.
This research is about the analysis of accounting policies in a service company. The company's policies were analyzed according to the requirements of the international accounting standards in order to evaluate they are according to the corresponding legal body. It was necessary to gather information in the company to determine the main tool that would contribute to the improvement in the establishment of the entity's policies. Finally, it was concluded that a manual based on IAS 8 would serve to adjust the company's policies to the requirements that the market needs.
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Palabras clave
SERVICIOS, POLÍTICA, ESTIMACIONES, NORMAS