Aplicación de la norma internacional de contabilidad (NIC) 19 en la empresa Universitaria S.A. ejercicio 2018.

Abstract

The development of this work includes the study of the benefits that according to legal regulations people have the right to carry out a work activity in a company; starting from the study of international accounting to reach our country; in order to understand the field work of accounting sciences research. Then we will analyze the international accounting standards by which many countries are nowadays welcomed and also entering into the framework of social security where the state must ensure compliance with the rights of individuals. With all this we will reach the main point of this work, which is to know what the retirement provision consists of according to IAS 19 and its application to a case study by making the respective accounting entry and respective adjustment. This evidenced that the provision of the company Universitaria S. A as of December 31 was not actually 9000.00 but after the calculations granted by a particular actuarial company was 17456.00, the corresponding adjustment for the difference must be made retirement provisions.