Contabilidad y Auditoría

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    La NIC 16 y su impacto en la gestión tributaria en diario El Heraldo C.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-04) Arias Pérez, Mauricio Giovanny; DT - Flores Brito, Santiago Xavier
    The importance to be able to count on a unique group of norms in the companies is very transcendental in the making of Financial Statements because it is latent inside the globalized world economy. With the implementation of the International Financial Reporting Standards (IFRS) it is intended to improve the transparency and the comparison of the financial information, which will allow that the majority of countries could communicate through the same accounting regulations. Through the adaptation of the IFRS, will allow companies to know which are the main implications and the changes that will take place with the adaptation of the accounting regulations, which will allow us to evaluate the impact that the adaptation of these regulation will have on the information systems that are generated by the companies, and make explicit the new responsibilities that the management have in front of this process. The adaptation of a new international accounting model is a latent reality, which implies a fundamental change in the culture of the companies and in the traditional vision of accounting, especially in the society that desire to gain competiveness, to have information systems of high quality, transparent, and comparable that will allow them to compete within their local and international market to be the case, take operative and financial decisions, and therefore to achieve this they should make deep adjustments in their internal information systems. With the process of economy globalization, it has boosted the consolidation of accounting harmonization; in such a way that many countries of the world have decided to adopt the model of the International Financial Reporting Standards (IFRS). In the case of our country, since the year 2009 it was established the obligation to apply them in the preparation and presentation of the financial statements. The objective of this assignment is to perform an analysis about the application of the IAS 16 that deals about property, plant, and equipment for the period corresponding to the year 2016. The methodology applied, for this investigation is explorative and descriptive, it requires the previous review of some concepts and basic aspects, as well as normative aspects and regulations in force in Ecuador, necessary for the application of this international accounting norms. The main objective of this research is to analyze the differences in the measurement and recognition of the elements of property, plant, and equipment, focusing on the differences caused by the differences between the treatments established in accounting norms and the established in the taxing norms.