Tratamiento contable de las plantas productoras de banano y su incidencia en los estados financieros
The development of this research work Accounting treatment of banana producing plants and its impact on the financial statements, aims to demonstrate that the application of an adequate accounting methodological process to banana producing plants in the banana producing companies of the Cantón El Gu...
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| Formato: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Recursos: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/4353 |
| Acesso em linha: | http://repositorio.ulvr.edu.ec/handle/44000/4353 |
| Access Level: | acceso abierto |
| Palavra-chave: | Contable Estado financiero Empresa Trabajador |
| Resumo: | The development of this research work Accounting treatment of banana producing plants and its impact on the financial statements, aims to demonstrate that the application of an adequate accounting methodological process to banana producing plants in the banana producing companies of the Cantón El Guabo, will have a positive impact on the reduction of economic disbursements for payments of contributions to the Superintendency of Companies, employee participation and dividends to shareholders, as well as in the correct presentation of its financial statements and determination of ratios. It will also allow the banana-producing companies of the El Guabo canton to have the necessary resources to replace their plantations at the end of their useful life and thus ensure the continuity of the income-generating activity. The accounting treatment that the banana-producing companies of the El Guabo canton are applying to the banana-producing plants was reviewed, regarding their depreciation, through this review it was found that there are no depreciation records, which results in a greater utility and therefore a greater calculation base for the payment of obligations……….. |
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