Estudio y análisis de la aplicación de la norma internacional de información financiera número cuatro: contrato de seguros en las empresas aseguradoras en la ciudad de Quito
Insurance originated with the Babylonians and the Hindu ever since they started to insure their merchandise that they transported by way of river, within two years of the founding of the insurance company in 1666 in Paris for the fire which occurred during...
| Autor Principal: | Espinel Cárdenas, Susana Alexandra |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2014
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/5871 |
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| Sumario: |
Insurance originated with the Babylonians and the Hindu ever since they started to
insure their merchandise that they transported by way of river, within two years of the
founding of the insurance company in 1666 in Paris for the fire which occurred during
that period, the arrival of insurance in Ecuador came about in the presidency of Eloy
Alfaro the in the year 1906 and since that time until the present it has grown and become
part of our society.
With the arrival of globalization and new accounting standards, our country since 2009
has adopted the International Financial Reporting Standards (IFRS) based on a timetable
given by the Superintendent of Companies, but the insurance section is regulated by the
Superintendent of Banks and Insurances, at the same time that although they are not
issuing a solution or a ruling for the application of the IFRS in this section. |
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