La aplicación de políticas contables y su incidencia en los estados financieros de la camaronera Villamar del cantón Huaquillas.

Abstract

The purpose of this research work is to know if the Villamar Shrimp Company has previously established accounting policies or not, in addition to identifying the different shortcomings in terms of the company's problem, which is the inefficient application of accounting policies and the impact that it causes Prepare the financial statements, especially knowing what accounting treatment they apply to the different accounts and based on what regulations define each treatment. Applying accounting policies in a company based on an accounting regulation is of great importance and impact, because if companies apply them by establishing an adequate accounting treatment for each accounting item for both the Balance of Financial Position and the Statement of Profit and Loss at the time to prepare the financial statements they generate a faithful representation and with that they reflect that such entity complies with the accounting standards required by law, in this way it represents that it maintains efficient control and therefore demonstrates reliability and integrity in the different accounting items that make up the statements Financial Most companies omit the application of accounting policies despite having the accounting treatment assigned for each account and others are based on particular models of accounting policies without considering whose models are developed and applied based on the size and magnitude of each company. Therefore, in this case study, I focus on identifying the accounting treatment that Shrimp Villamar applies to its different accounts, which should be stressed that it is a civil society and according to the law is not required to accept or adopt IFRS for which a visit was made to the company to collect information and learn about the weaknesses that arise corresponding to the application of accounting policies, which allowed establishing methods such as the deductive and field work where the technique was used interview to know in depth the treatment applied to its different accounting items, however, it was possible to verify the shortcomings that this company deals with, in the first instance that it does not have a previously established accounting policy manual, secondly that despite being a civil society refers to a particular model of accounting policies applied based on not IFRS for SMEs to apply accounting treatment in a superficial manner to several accounts because, in comparison with what is established in the IFRS for SMEs, it does not comply at all with respect to the initial recognition, initial measurement and subsequent measurement of each of the accounting items that They were analyzed, which also used bibliographic research that emphasizes different concepts of scientific articles that enrich and support the accounting treatments that should be applied to each account of the financial statements. Where a comparative chart is established to analyze the accounting treatment corresponding to the reality of the company against what is established in the IFRS for SMEs regulations, where as reflected results it was possible to identify that the Shrimp Villamar does not have an efficient control over the application of an accounting treatment adequate of their accounts and also that they violate the principle of uniformity since if they apply IFRS for SMEs as they express it, it must be for all their accounting items or simply not to apply but also for all their accounts and in accordance with the Accounting Principles Generally Accepted Regarding the findings found, it is suggested that Shrimp Villamar Identify the accounting items of greater control through a fully established account plan and can establish an adequate accounting treatment that helps efficient control, so that when preparing the financial statements they represent a greater level of reliability and integrity of their accounts and that such values be a faithful representation of the economic and financial activity of the company, in order to provide clear and concise information for interested parties and can contribute to good decision making.