Análisis de la norma internacional de información financiera Nº13 valor razonable en el año 2012 y su aplicabilidad en el sector de la construcción del Distrito Metropolitano de Quito
Inside this document detailed clearly and in detail the conceptual framework of the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and organisms that develop and oversee these rules, to establish conceptual parameters and define guidelines study. Subsequ...
| Autor Principal: | Robalino Tapia, Jacqueline Anabel |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9595 |
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| Sumario: |
Inside this document detailed clearly and in detail the conceptual framework of the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and organisms that develop and oversee these rules, to establish conceptual parameters and define guidelines study. Subsequently, the diagnosis of the current situation of the construction of the Metropolitan District of Quito referring to the applicability of IFRS sector is defined as the lifting of the respective surveys were also performed, given that it is part of the analysis for the this thesis. In reference to the above the Applicability of International Financial Reporting Standard Nro.13 Fair Value in the construction of the Metropolitan District of Quito sector in which the analysis parameters are set in a population of construction companies is established and analyzes the respective applicability of IFRS 13 and the consequences of such applicability, then the results of fieldwork conducted to learn about the applicability of the International Financial Reporting Standard Nro.13 Fair Value within the sector in Report the construction of the Metropolitan District of Quito. According to the analyzes of the applicability of IFRS 13 Fair Value in the Construction sector case studies that show how the Accounting Standard applies in the accounts and accounting movements of the aforementioned sector are fixed by providing the respective conclusions and recommendations this document are established. |
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