Tratamiento contable tributario de los instrumentos financieros derivados explícitos
Financial growth and the global stock market is booming; however, in Ecuador the structure regarding the financial market is lower compared to other countries, for this reason the use of financial derivative instruments goes unnoticed, often due to ignorance or fear of operating with derivatives. Th...
| Author: | |
|---|---|
| Format: | master thesis |
| Status: | Published version |
| Publication Date: | 2022 |
| Country: | Ecuador |
| Institution: | Universidad Laica Vicente Rocafuerte |
| Repository: | Repositorio Universidad Laica Vicente Rocafuerte |
| Language: | Spanish |
| OAI Identifier: | oai:localhost:44000/5439 |
| Online Access: | http://repositorio.ulvr.edu.ec/handle/44000/5439 |
| Access Level: | Open access |
| Keyword: | Mercado financiero Empresa Contabilidad Gestión de riesgos |
| Summary: | Financial growth and the global stock market is booming; however, in Ecuador the structure regarding the financial market is lower compared to other countries, for this reason the use of financial derivative instruments goes unnoticed, often due to ignorance or fear of operating with derivatives. This situation leads to the respective analysis of how one of the commodities with the best export indexes unfolds and raises how the accounting-tax treatment should be analyzed with one of the financial derivatives (futures) and its impact on financial risk. The fundamental part of this work is to be able to study the conditions the use of future contracts as operating instruments in the Ecuadorian cocoa sector with the respective accounting-tax treatment and to understand the dynamics of the financial risk that can be caused if the respective analysis and registration is not carried out....... |
|---|