Implementación NIC 19 beneficios a empleados para contabilizar razonablemente las provisiones por jubilación y desahucio en comercializadora Diecamgold. Cia. Ltda.

Abstract

The human capital of a company is undoubtedly of vital importance for its development and growth, that is why companies must comply with their obligations to workers; The regulations of our country clearly express the processes to be developed to comply with such obligations, the different companies worldwide are subject to globalization, which promote innovation and transparency in commercial processes as well as the regulation of both internal and external procedures within of which the personnel of a company is immersed; Based on the above, this work was framed within the topic IAS 19: employee benefits, instrument for the provision for employer retirement and eviction in the DIECAMGOLD CÍA. LTDA, this study includes all the remuneration that the entity provides to the workers in exchange for their services. The investigative objective of this study was to analyze the Employee Benefits under the framework of IAS 19, as an instrument for the provision for employer retirement and eviction in trading company “DIECAMGOLD CÍA. LTDA.”, By Camilo Ponce Enríquez, for which a descriptive methodology was used with a qualitative approach, since the object of study is concrete and delimited, since it is the provision for retirement and eviction of the employees of the target company study. The main results obtained from the investigative process are framed in the fact that the employees maintain ignorance of the legal regulatory framework that subject benefits to employees, and the provision for employer retirement and eviction. The conclusions came from the importance of formulating guidelines for the implementation of IAS 19, and regarding the recommendations they are directed in the accounting management of the Financial Statements as a result of the timely application of IAS 19.