Afectación en el patrimonio de las empresas comercializadoras de vehículos en el Distrito Metropolitano de Quito, debido al cambio del párrafo 83 de NIC 19 para el periodo 2016
With the changes made to IAS 19 in 2014, in the present investigation, the result was that the automotive sector is one of the sectors affected by the change in paragraph 83 of said Standard; since the Companies had to make adjustments to the Patrimony, and when making these adjustments certai...
| Autor Principal: | Muyulema Alvarez, Geovanny Andrés |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2018
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/15585 |
| Etiquetas: |
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| Sumario: |
With the changes made to IAS 19 in 2014, in the
present investigation, the result was that the
automotive sector is one of the sectors affected
by the change in paragraph 83 of said Standard;
since the Companies had to make adjustments to
the Patrimony, and when making these
adjustments certain measures were determined to
safeguard the Patrimony of the company leading
in certain cases to the reduction of the personnel
so as not to have to make higher provisions for
Employer Retirement. When making provisions
with lower discount rates, the higher will have to
be the provision for post-employment benefits. |
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