Aplicación de la NIIF número 2 pago basado en acciones caso empresa Universitaria S.A.

Abstract

Studies of accounting practices require hard learning about each of the Accounting Standards, Financial Statements, Legal Legislation, and other notebooks that direct, control, regulate and determine ethically and professionally an effective, efficient and transparent work on each of the transactions that a Public Accountant must adopt, with the purpose of presenting to the managers of the companies, an Optimal and reliable Results State, that allows them to adopt the best decisions for the future of the business. In order to carry out this investigation, it was necessary to inquire about the International Accounting Standards (NIC) No. 18 and 39 and the Financial Information International Standard (IFRS) No. 8, which are associated with the solution of the case study proposed in the present titling work. The steps that were initially taken, was to obtain all the theoretical information relevant to the actions, partners, utilities, same that was obtained from the virtual web libraries, scientific journals, articles published of different cases generated worldwide, with the purpose of securing conceptual knowledge, then put into practice in the calculation of profits on the shares of a group of partners of the University Enterprise.