Diseño de una metodología para la adopción de las NIIF`S en empresas del sector de la construcción, con énfasis en la NIC 11, caso LAPIS S.A.

The accounting regulations consents to process information legal basis to recognize assets and liabilities for subsequent realization or recognition of economic performance. The role played by accounting rules underpin the development is oriented to determine the magnitude of the wealth created in t...

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Autor Principal: Luje Quillupangui, Cristina Elizabeth
Formato: bachelorThesis
Idioma: spa
Publicado: 2012
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/1657
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Sumario: The accounting regulations consents to process information legal basis to recognize assets and liabilities for subsequent realization or recognition of economic performance. The role played by accounting rules underpin the development is oriented to determine the magnitude of the wealth created in the production process and in determining the allocation of such outcome information. The accounting discipline has developed models to process information for the three dimensions of time. Past (Financial Accounting), Present (Accounting at present value) and Future (projective Accounting).