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Impacto en las actividades económicas por la no aplicación de la NIIF 15 y NIC 18 en la empresa COAUTELECOM S.A. durante el periodo 2019
| dc.contributor.advisor | Garófalo Velasco, Darli | |
| dc.contributor.author | León Cáceres, Celinda Roxana | |
| dc.date.accessioned | 2021-06-11T19:26:58Z | |
| dc.date.available | 2021-06-11T19:26:58Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9699 | |
| dc.description | The IAS 18 standard determines the circumstances for the income from ordinary activities to be recognized; While IFRS 15, establishes the principles to present useful information of the financial statements on the nature, which arises from a contract with a client. Objective: Determine the impact on economic activities due to the non-application of IFRS 15 and IAS 18, in the Company COAUTELECOM SA, during the period 2019. Methodology: A review of the financial statements, accounting books, transactions and activities carried out was carried out by the company COAUTELECOM SA, from January 2019 to December 2019 and the analysis of the IAS 18 and NIFF 15 standards. There were no limitations in this work. Results: The company does not have an accounting system, only registering purchases and sales, without having an adequate handling of FRS15 and IAS 18, not being able to establish expenses and profit values in the company, because, in Many of the months, more purchases are entered than sales. Conclusions: The non-application of IAS 18 and NIFF 15, has determined an underreporting of the service activities that the company also provides, causing the company not to have accurate information on the transactions that are carried out. | es_ES |
| dc.description | The IAS 18 standard determines the circumstances for the income from ordinary activities to be recognized; While IFRS 15, establishes the principles to present useful information of the financial statements on the nature, which arises from a contract with a client. Objective: Determine the impact on economic activities due to the non-application of IFRS 15 and IAS 18, in the Company COAUTELECOM SA, during the period 2019. Methodology: A review of the financial statements, accounting books, transactions and activities carried out was carried out by the company COAUTELECOM SA, from January 2019 to December 2019 and the analysis of the IAS 18 and NIFF 15 standards. There were no limitations in this work. Results: The company does not have an accounting system, only registering purchases and sales, without having an adequate handling of FRS15 and IAS 18, not being able to establish expenses and profit values in the company, because, in Many of the months, more purchases are entered than sales. Conclusions: The non-application of IAS 18 and NIFF 15, has determined an underreporting of the service activities that the company also provides, causing the company not to have accurate information on the transactions that are carried out. | es_ES |
| dc.description.abstract | La norma NIC 18, determina las circunstancias para que los ingresos de actividades ordinarias, sean reconocidos; mientras que la NIIF 15, establece los principios para presentar información útil de los estados financieros sobre la naturaleza, que surge de un contrato con un cliente. Objetivo: Determinar el impacto en las actividades económicas por la no aplicación de la NIIF 15 Y NIC 18, en la Empresa COAUTELECOM S.A., durante el periodo 2019. Metodología: Se realizó la revisión de los estados financieros, libros constables, transacciones y actividades efectuadas por la empresa COAUTELECOM S.A, desde Enero de 2019 a Diciembre 2019 y el análisis de las normas NIC 18 Y NIFF 15. No existieron limitaciones en el presente trabajo. Resultados: La empresa, no posee un sistema contable, realizando solo el registro de compras y ventas, sin tener un adecuado manejo de las NIFF15 y NIC 18, no pudiendo establecerse los gastos y valores de utilidades en la empresa, debido a que, en muchos de los meses, se ingresan más compras que ventas. Conclusiones: La no aplicación de la NIC 18 y NIFF 15, ha determinado un subregistro de las actividades de servicios que también presta la empresa, provocando que la empresa no tenga información veraz de las transacciones que se realizan. | es_ES |
| dc.format.extent | 19 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | NIFF15 | es_ES |
| dc.subject | NIC 18 | es_ES |
| dc.subject | Impacto | es_ES |
| dc.subject | Actividad económica | es_ES |
| dc.title | Impacto en las actividades económicas por la no aplicación de la NIIF 15 y NIC 18 en la empresa COAUTELECOM S.A. durante el periodo 2019 | es_ES |
| dc.type | bachelorThesis | es_ES |
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