Análisis de la aplicación de la NIC41 y del formulario 101, aplicados a una empresa comercializadora de leche.

Abstract

The International Accounting Standards (IAS) are a set of rules and regulations that have been implemented in Ecuador in order for companies to make correct decision-making, since currently they allow them to be on par with the large international entities and competitiveness is greater, which in turn allows better results. The presentation of the Financial Statements must be clearly detailed on each one of the activities of the company in a real value since in this way the veracity of the results obtained by the financial activities of the organizations is verified. In Ecuador, one of the largest sources of income comes from agriculture and sectors related to biological assets, therefore the accounting procedure that must be carried out is important, so the use of IAS 41 allows knowing the true benefit they obtain companies in the livestock sector in a region, city or sector of the country, which is what this project focuses on. The purpose of the work is to ensure that the company Agrícola Maslechemenosagua S.A. producer and marketer of milk, which has had constant problems in the tax part due to the inadequate presentation of form 101: Income Tax, can apply procedures to ensure an adequate use of IAS 41 without affecting the tax application.