Los contratos de construcción en la estructura patrimonial de la empresa COLECOM Cia Ltda., del cantón Lago Agrio.

Abstract

The present research is aimed at studying the effects of the application of International Financial Reporting Standards IFRS in the equity structure of the companies, whose business is the construction, becoming suppliers of the Ecuadorian State, the research topic is, highlighting the problem statement, establishing the cause and primary effect, the prognosis of research, questions guidelines that constitute research questions, covering the theoretical framework as the philosophical foundation, legal and social occurs, the fundamental categories which is based on the conceptualization underlying variables, graphical representation of the superordination and conceptual subordination leads us to focus on the problems and we ran the approach of the hypothesis, the methodology used during the research includes the approach described mode, for this research is considered field research and documentary literature, the level of research for this paper, the correlation is adopted. In the analysis and interpretation of the research results are described by the survey and observation techniques applied to workers and the company has documentation related to construction contracts that were in process, or are in liquidation , techniques to get to establish findings and recommendations based on the needs identified during the research process, leading to drafting the proposal as an alternative of the problem identified and which is recommended is executed in order to contribute to financial and economic improvement of the entity.