Las políticas contables en el cumplimiento fiscal en Triónica Computación Cía. Ltda. en la ciudad de Machala año 2022.

Abstract

Accounting provides Financial Statements that are required by different agents such as shareholders, control organizations, among others, therefore many countries have their own regulatory standards for accounting practice, however, in the face of overwhelming technological advances, they have been allowed to count With new ways of doing business internationally, without a doubt, directly or indirectly, the adoption of IFRS has become essential because they are considered a universal language of accounting and finance, which consists of having a uniform system. , standardized and approved accounting standards and procedures, given the importance of financial reports for the growth of companies, an adequate application of the regulations is essential, for this reason it is essential that professionals in the accounting field are in continuous training with the purpose of presenting the Financial Statements based on the IFRS guidelines. Triónica Computación Cía. Ltda., is a company dedicated to the purchase and sale of computer equipment under the control of the Superintendency of Companies, with a history of 23 years in the market, providing excellent service to citizens nationwide, obtaining a great recognition within the market. The fundamental purpose of this degree work is to analyze the accounting policies and tax compliance of the financial statements for the 2022 period of Triónica Computación Cía. Ltda., to determine if it applies accounting policies at the time of presentation of the financial statements, which allows the financial information to be comparable, complete and relevant for the respective decision making. For the development of the case analysis, a quantitative and qualitative approach was considered, this is based on the quantitative method when preparing the financial statements, while the qualitative method refers to the series of results obtained in the application of the accounting policies, For this process we carried out a survey directed at the Manager, Accountant, as well as two Accounting Assistants in order to evaluate the level of knowledge of accounting policies and their compliance. The research method was also considered, which through regulations and bibliographic citations obtained the necessary information for the development of the case. Through the visit, information was collected and the shortcomings of the company were verified, resulting in the fact that it does not have previously established accounting policies. It should be noted that a large part of the companies have policies established in a limited way or are based on particular models, that is In other words, they are not defined according to their need and evolution; in order to have an optimal result in the financial reports, the guidelines of the accounting policies must be adequately constructed and their application is essential since due to the requirements of the accounting regulations Companies will be able to reflect reasonable information in the financial statements and make a faithful and transparent presentation. In the preparation of the accounting policies of the company Triónica Computación Cía. Ltda. of the city of Machala, included clear and concise information on the economic facts that detail the type of transactions that apply the accounting policies, especially the recognition of the initial accounts, initial measurement and subsequent to the presentation of the financial statements. and information to be disclosed through IFRS, these data are important for the economic and financial development of the company.