Sociedades anónimas: constitución y aumento de capital basado en la ley de compañías, reflejado en los hechos contables.

Abstract

In Ecuador there are five types of companies that are governed by the Companies Law, the best structured is the anonymus Society, people who want to establish it or increase their capital through public deed make a sworn statement that they will open a current account in a Bank and deposit the amount of the Subscribed Capital if its form of payment is in cash, being the Superintendency of Securities and Insurance Companies (SCVS), the one in charge of determining through subsequent control the correct integration of the social capital. The objective of this paper will determine the importance of accounting in the corporate sector in terms of the constitution and increase of capital, which will describe and establish the basic requirements of these two types of corporate acts. The methodology of this work is focused on the qualitative part of corporations, concepts and definitions; and, quantitative on the financial and economic events that are to be recorded in accordance with current legislation. Administrators usually do not give accounting relevance. The development of the work will lead us to conclude that Accounting plays an important role in the adequate integration of capital, both in the constitution and in the capital increase of a limited company, also helps shareholders to obtain financial information that is analyzed to determine the profitability and the results of how their contributions were invested.