La NIIF 6 en el tratamiento contable para una empresa minera a gran escala en el Ecuador.

Abstract

The present work has as its content current issues that are of great importance in terms of knowledge and interpretation of the law, regulations and standards as well as their application within the professional field, focusing on mining exploration and evaluation, this being an activity that is in constant evolution and generates important economic income to the country, this work is focused on the practice of IFRS 6 in the accounting entries of a large-scale mining company in Ecuador, taking into account that IFRS 6 only focuses on the disbursements related to the exploration and evaluation of minerals, in addition to this standard allowing companies to create accounting policies to recognize disbursements as assets, allowing greater control in terms of investments by identifying the monetary values that affect this stage, as well as theoretical references related to large-scale mining, mining process ro, large-scale mining companies in the country, later there is the practical development and the respective conclusions, which will serve as a contribution for new research related to the application of IFRS 6 in a large-scale mining company.