Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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    El control interno y la administración de los activos fijos del Instituto Tecnológico Superior Manuel Lezaeta Acharan de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Galarza Arismendi, María Paula; DT - Jara Vásquez, Ernesto Alfredo
    The purpose of this case study is to demonstrate that the inadequate internal control system of the Instituto Tecnológico Superior Manuel Lazaeta Acharan impinges on its adequate administration when: not performing orderly processes as periodic or low physical assets, absence of an internal control manual and when not defining responsibility of the fixed assets, so that without having a correct system of fixed assets control ,these are neglected both physically and accounting generating inefficient financial and administrative decision making for the reality of the company. For this, a documental, descriptive and explanatory bibliographical research supported by a field research, in order to collect truthful information to solve the problem. The result was demonstrated through the application of the survey that the hypothesis is statistically significant (X² => 3.84) and that it is necessary for the Institute to have an efficient system of internal control of the fixed assets for its adequate administration. As a conclusion, an efficient system of internal control of the fixed assets avoids the misuse of the own resources and allows the suitable decision making on the part of the institution.
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    La NIC 38 y el registro contable de los activos intangibles de las PYMES del sector manufacturero provincia del Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-08) Totoy Sinalín, Cristina Paola; DT - Naranjo Santamaría, Joselito Ricardo
    The IASB International Accounting Standards Board seeks to standardize financial information at the global level in order to compare the financial statements, the application of International Financial Reporting Standards (IFRS), in Ecuador entered into Valid in 2012 with transition period of 2011 decreed by the Superintendence of Companies, When applying IAS 38 requires companies to be more competitive even requiring them to handle similar financial information so that they can carry out marketing activities with any company in the world, international investors demand that the financial information used for their decisions be developed under Homogenous criteria at the global level, and not under accounting rules that can only be applied to a particular country. There is still a lack of knowledge about how to apply IAS 38, which prescribes the accounting treatment of intangible assets and establishes parameters for recognition and measurement, For the present investigation the methodology of exploratory, descriptive and field type was applied, with emphasis to the variables studied, directed to a population of 384 SME companies of the Manufacturing sector of the Province of Tungurahua, when applying the survey it was determined that Companies by continuing their normal accounting process by disregarding IAS 38, the financial statements presented lack veracity and reliability for decision-making.
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    El control contable y su incidencia en la información financiera de la empresa PROCOINEEC.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-04) Naranjo Rodríguez, Natalia Elizabeth; DT - Arias Perez, Mauricio Giovanny