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Tratamiento contable de provisiones por desahucio y jubilación patronal en la empresa Promacons, ubicada en la ciudad de Quito, año 2022
| dc.contributor.advisor | Mosquera Sandoval, Diana Cecibel | |
| dc.contributor.author | Medrano Medrano, Ivannia Micaela | |
| dc.date.accessioned | 2023-11-16T22:51:17Z | |
| dc.date.available | 2023-11-16T22:51:17Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15334 | |
| dc.description | This study corresponds to the accounting treatment of provisions for eviction and employer retirement, which was carried out at Promacons. This is a process in which the company calculates and records in advance the amount of money expected to be disbursed in the future to meet these labor obligations. The objective of the study was to analyze the accounting treatment of the provisions for eviction and employer's retirement through the observation of the journal and payment papers. The methodology has a quantitative approach, with a type of documentary research, where the company's journal, the payment papers and the statement of financial position were reviewed. The results revealed that Promacons did not make provisions for eviction and employer's retirement during the period studied. This was evidenced in the journal entries and the statement of financial position. This omission in the accounting treatment is related to International Accounting Standard (IAS) 19. In conclusion, the findings of this research indicate that Promacons needs to evaluate the accounting obligations related to provisions for eviction and employer retirement, in order to avoid non-compliance with accounting standards, such as IAS 19, as well as to prevent significant financial and legal implications. If these provisions are not met, the company could face liquidity problems in the future. | es_ES |
| dc.description | This study corresponds to the accounting treatment of provisions for eviction and employer retirement, which was carried out at Promacons. This is a process in which the company calculates and records in advance the amount of money expected to be disbursed in the future to meet these labor obligations. The objective of the study was to analyze the accounting treatment of the provisions for eviction and employer's retirement through the observation of the journal and payment papers. The methodology has a quantitative approach, with a type of documentary research, where the company's journal, the payment papers and the statement of financial position were reviewed. The results revealed that Promacons did not make provisions for eviction and employer's retirement during the period studied. This was evidenced in the journal entries and the statement of financial position. This omission in the accounting treatment is related to International Accounting Standard (IAS) 19. In conclusion, the findings of this research indicate that Promacons needs to evaluate the accounting obligations related to provisions for eviction and employer retirement, in order to avoid non-compliance with accounting standards, such as IAS 19, as well as to prevent significant financial and legal implications. If these provisions are not met, the company could face liquidity problems in the future. | es_ES |
| dc.description.abstract | El presente estudio corresponde al tratamiento contable de provisiones por desahucio y jubilación patronal, se realizó en la empresa Promacons. Se trata de un proceso en que la empresa calcula y registra con anticipación la cantidad de dinero que se espera desembolsar en el futuro para cumplir con estas obligaciones laborales. El objetivo del estudio fue analizar el tratamiento contable de provisiones por desahucio y jubilación patronal mediante la observación del libro diario y roles de pagos. La metodología tiene un enfoque cuantitativo, con un tipo de investigación documental, donde se revisó el libro diario, roles de pago y estado de situación financiera de la empresa. Los resultados revelaron que Promacons no realizó provisiones por desahucio y jubilación patronal durante el período estudiado. Esto se evidenció en los registros del libro diario y estado de situación financiera. Esta omisión en el tratamiento contable se relaciona con la Norma Internacional de Contabilidad (NIC) 19. En conclusión, los hallazgos de esta investigación indican que la empresa Promacons requiere evaluar las obligaciones contables relacionadas con las provisiones por desahucio y jubilación patronal, con la finalidad de evitar un incumplimiento de las normativas contables, como la NIC 19, así también impedir implicaciones financieras y legales significativas. En caso de no cumplir con estas provisiones, la empresa podría enfrentar problemas de liquidez en el futuro | es_ES |
| dc.format.extent | 34 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 | Desahucio | es_ES |
| dc.subject | jubilación patronal | es_ES |
| dc.subject | NIC 19 | es_ES |
| dc.subject | Beneficios post empleo | es_ES |
| dc.subject | Tratamiento contable | es_ES |
| dc.title | Tratamiento contable de provisiones por desahucio y jubilación patronal en la empresa Promacons, ubicada en la ciudad de Quito, año 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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