Las sociedades por acciones simplificadas en el Ecuador: constitución del capital y registro contable en el libro diario.

Abstract

The present work reflects the reception that the SAS received from entrepreneurs and businessmen at the time the Organic Law of Entrepreneurship and Innovation in Ecuador came into force, in which a new type of society with a more agile process was established. and adaptable from its constitution to its liquidation. Unlike the rest of the companies that are constituted in the country, it must be registered in the registry of companies of the Superintendency of Companies, Securities and Insurance; Another characteristic of these companies is that they do not require a minimum capital. Regarding the practical part, the registration of the opening entry is indicated, that is, the statement of initial financial situation; according to what is indicated in IAS 1 Presentation of Financial Statements something fundamental in the future for decision making, thus fulfilling the objective which is to record the initial situation statement in the general journal; while in the theoretical part the need for the implementation of this type of society will be based. The methodology to be used in this work is qualitative due to the description and analysis of concepts and definitions from bibliographic sources. At the end of the investigation, the reception by Ecuadorians at the time of establishing a company will be determined and the essential thing is to register the opening entry in the general journal.