Inversiones en papeles fiduciarios de la empresa APAO tierra nueva de la ciudad de Machala aplicando NIC 32.

Abstract

This paper has as purpose to analyze financial instruments and their respective applications in the roles of trust funds of the company Apao New Earth, a company controlled by the Superintendence of Securities and Insurance Company, the work was carried out under the framework of the standard placement of IAS 32 and record accounted for 10 types of financial investments with interest allowed by the Central Bank of Ecuador. In fact, the development of this case adopts a quantitative approach descriptive, detailing in a systematic way these 10 types of financial investments allowed by the ECB. Information has been obtained about these types of investments of primary and secondary sources, which have been of greater importance his conceptualizations, its records in the Journal and also to produce the financial statements for the financial period. It is concluded that the implementation of the financial instruments submitted by (IAS 32) has been an excellent strategy to increase the economic performance of the Company.