Contabilidad y Auditoría
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Item La ley orgánica de la economía popular y solidaria y del sector financiero popular y solidario y su incidencia en la preparación de los estados financieros de la Cooperativa de Ahorro y Crédito FINANCREDIT Ltda.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Moscoso Zurita, Irma Maritza; DT - Tamayo Vasquez, Fausto MauricioToday the financial sector institutions through a period of adaptation and update of the new legal regulations. Therefore, this research study focuses on the importance of compliance to the applicability of the new Law of Popular and Solidarity Economy and the Financial Sector Popular and Solidarity for the proper preparation of the Financial Statements of Savings and Credit Cooperative Ltda Financredit. Cooperatives that do not comply with the above Act to enter a liquidation process, where the state temporarily or completely take over management of the entity, and may resolve the dissolution of the cooperative and its subsequent liquidation. It also management, advice, auditors, and employees who violate the provisions or regulations shall be liable to administrative, civil or criminal liability for damages had caused. Having an instructive application of the new Law of Popular and Solidarity Economy and Financial Sector Popular and Solidarity, facilitates a better understanding of the directors, officers and partners, thus contributing to the issuance of reliable financial reports and adjusted to new changes, so that the results of the research will help the financial performance of the entity. In the development of this research work staff acted entity that provided confidential information in order to find solution to the issue.