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Razonabilidad de la información contable y financiera del Gad Parroquial Isla de Bejucal, periodo 2021.
| dc.contributor.advisor | Garófalo Velasco, Darli Agnelio | |
| dc.contributor.author | Fernández Zambrano, Keisi Yamilex | |
| dc.date.accessioned | 2023-05-23T19:45:28Z | |
| dc.date.available | 2023-05-23T19:45:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13830 | |
| dc.description | The reasonableness of the financial and accounting information is essential in all types of entities, whether public or private, since by means of that it is ensured that the information contained in the financial statements is carried out in accordance with the established accounting policies and that the corresponding principles that are of great importance so that the accounts are expressed clearly and the faithful image of the assets and financial situation of the companies is evidenced. Despite that, there are still entities that when preparing financial information do not comply with the regulations established so that the financial statements are prepared adequately. Reason for which, the objective of this research was to evaluate the accounting and financial reasonableness of the Bejucal Island Parish GAD by reviewing the regulations that govern this entity, corresponding to the period 2021. It was a study with a quantitative approach and descriptive scope in which various types of research were applied: documentary, cross-sectional and field. While the methods used were: inductive-deductive and synthetic analytical. The results obtained with the investigation showed that there are anomalies in the presentation of the financial statements of the Bejucal Island Parish GAD; that is, there is an absence of reasonableness in the entity's financial and accounting information. It is concluded that regarding the verification of accounting reasonableness related to the accounting equation, it is concluded that the entity does not comply with this important principle established by national and international regulations. | es_ES |
| dc.description | The reasonableness of the financial and accounting information is essential in all types of entities, whether public or private, since by means of that it is ensured that the information contained in the financial statements is carried out in accordance with the established accounting policies and that the corresponding principles that are of great importance so that the accounts are expressed clearly and the faithful image of the assets and financial situation of the companies is evidenced. Despite that, there are still entities that when preparing financial information do not comply with the regulations established so that the financial statements are prepared adequately. Reason for which, the objective of this research was to evaluate the accounting and financial reasonableness of the Bejucal Island Parish GAD by reviewing the regulations that govern this entity, corresponding to the period 2021. It was a study with a quantitative approach and descriptive scope in which various types of research were applied: documentary, cross-sectional and field. While the methods used were: inductive-deductive and synthetic analytical. The results obtained with the investigation showed that there are anomalies in the presentation of the financial statements of the Bejucal Island Parish GAD; that is, there is an absence of reasonableness in the entity's financial and accounting information. It is concluded that regarding the verification of accounting reasonableness related to the accounting equation, it is concluded that the entity does not comply with this important principle established by national and international regulations. | es_ES |
| dc.description.abstract | La razonabilidad de la información financiera y contable es indispensable en todo tipo de entidades ya sean públicas o privadas puesto que por medio de aquello se asegura que la información contenida en los estados financieros este realizada de acuerdo a las políticas contables establecidas y que se apliquen los principios correspondientes que son de mucha importancia para que las cuentas sean expresadas con claridad y se evidencie la imagen fiel del patrimonio y situación financiera de las empresas. A pesar de aquello, aún existen entidades que al elaborar la información financiera no cumple con las normativas establecidas para que los estados financieros sean elaborados de manera adecuada. Motivo por el cual, el objetivo de la presente investigación consistió en evaluar la razonabilidad contable y financiera del GAD Parroquial Isla de Bejucal mediante la revisión de las normas que rigen a esta entidad, correspondiente al periodo 2021. Se trató de un estudio con enfoque cuantitativo y alcance descriptivo en el cual se aplicaron varios tipos de investigación: documental, transversal y de campo. Mientras que los métodos utilizados fueron: inductivo-deductivo y analítico sintético. Los resultados obtenidos con la investigación evidenciaron que existen anomalías en la presentación de los estados financieros del GAD Parroquial Isla de Bejucal; es decir que hay ausencia de razonabilidad en la información financiera y contable de la entidad. Se concluye que en cuanto a la verificación de la razonabilidad contable relacionada con la ecuación contable se concluye que la entidad no cumple con este importante principio establecido por las normativas nacionales e internacionales. | es_ES |
| dc.format.extent | 32 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Razonabilidad | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Pasivos | es_ES |
| dc.subject | Patrimonio | es_ES |
| dc.title | Razonabilidad de la información contable y financiera del Gad Parroquial Isla de Bejucal, periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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