Análisis de los inventarios aplicando la NIC 2 en la empresa SEMEFUE S.A de la ciudad de Machala, 2019.

Abstract

Through this investigation, it was determined that the correct application of accounting standards is vital, as it is the guide for the registration and treatment of accounts, one of the most important items is inventories, its correct application is based in IAS 2, where it is specified from its recognition, acquisition cost, risk, devaluation until the sale of the product or service. This case study is about a company associated with the conversion of white line called SEMEFUE SA, the quality by means of a diagnosis to its accounting will determine that there are errors in the registry, therefore, through the correct procedures in IAS 2 considered its correct registration. The objective of the present investigation is to establish the procedures of a correct accounting record, through an analysis to IAS 2 for an efficient management of the inventory control of the company SEMEFUE S.A. By method, the work has a focus on the descriptive methodology since a variable is described and with the problem method that deals with the development of cases for the development of students' skills and knowledge.