Implementación de las Normas Internacionales De Información Financiera – Niif´S en fideicomisos de inversión
The objective of this research is to give to the reader an instrument for understanding the Investment Trusts and the presentation of their Financial Statements under IFRS, so a brief description of Trust Fund origin since Roman times, until the Investment Trust currently known in Ecuador and in the...
| Autor Principal: | Jiménez Simbaña, Jairo Mauricio |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2014
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/6254 |
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| Sumario: |
The objective of this research is to give to the reader an instrument for understanding the Investment Trusts and the presentation of their Financial Statements under IFRS, so a brief description of Trust Fund origin since Roman times, until the Investment Trust currently known in Ecuador and in the Securities Market Law, which states a special feature of the Investment Trust, that is the management of an independent private equity. It includes Accounting Standards that must be applied for the fair presentation of the Financial Statements of an Investment Trust in Ecuador, IFRS, among the most important are IAS 1, 7, 32, 39, IFRS 7, 9 and 13 as well as the regulations of the Superintendency of Companies and the Chart of Accounts issued by the National Securities Council. |
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