Nic 28: correcta aplicación en las empresas asociadas implementando el método de participación.

Abstract

The development of this work is a compilation of different authors in the Accounting area, it includes an exercise resolved with the corresponding procedure, the development of the participation of the profits and dividends of the companies with the repercussions in the accounting area. All legal entities must abide by an accounting standard, such is the case that on this occasion the application of IAS 28 has been used in the development of this project, which allows regulating the accounting record of investments of associated or global companies, in order to put together an accounting system in the correct participations. This context contains the development of the method applied in the practical case, suggested from the perspective of knowledge, the development of this work is of vital importance because it will allow to know the accounting processes and movements applying efficient recording techniques, which will serve for the correct orientation In the labor aspects of a company, in addition, in the research, the bibliographic synthesis was applied to support the theoretical aspects of this report.