Aplicación de la norma internacional de contabilidad NIC 38: estudio del caso práctico de la empresa Universitaria S.A.

Abstract

After the implementation of the International Accounting Standards (NIC) in Ecuador, many questions arose in the accountants regarding the application of a whole set of regulations that was eminently new for all professionals, since they worked in this area. Then with the Ecuadorian Accounting Standards (NEC), it is with this that the inconvenience arises, because the current regulations have another context, is created with paragraphs that are infinite and with too technical language that the average professional cannot understand. To apply the NICs, the Superintendence of Companies and the Internal Revenue Service, they organized free courses and also the professionals who have become aware, by their own means, have been trained, this has allowed them to demonstrate in the accounts that they report in the financial statements at fair value. This is the case of IAS 38, which is an exclusive rule for intangible assets, which have a great connotation and many problems in their application, in the present case study only a small part of the rule is addressed in which It allows to recognize it as an intangible asset, but it should be noted that the application is correct because it takes a tour of the theoretical bases of the paragraphs contained in this rule. It is also considered the study of the art of research that has been carried out in the last five years.