"Based on this paradigm, the importance of the study arises, as a contribution to the social sciences, with the aim of analyzing the incidence of the overdue portfolio in the budget management of the Decentralized Autonomous ...

Deferred taxes arise from the temporary differences determined by comparing the tax base of the Internal Tax Regime Law, hereinafter LRTI, and the accounting base of the International Financial Reporting Standards, hereinafter ...

This master's thesis aims to analyze and interpret the financial statements of Exporfruit S.A., a fruit company operating in the Ecuadorian sector, for the years 2021-2022. The analysis will focus on applying horizontal ...

The general objective of this research work is to determine the production costs of minerals in the company SOCIEDAD CIVIL MINERA GOLDMINS through analytical accounting. A non-experimental design with a descriptive scope ...

The entities that operate in the agricultural sector, during the management must make decisions, which depend a lot on the information available at the right time. Timely information and reliable accounting records are ...

The accounting information generated by internal control is of the utmost importance so that directors can be aware of everything that happens in the company, in order to safeguard assets through optimal and adequate ...

This research work presents a study related to the application of IFRS for SMEs section 17 of the company COMINCOBOS S.A. It shows a theoretical and practical study in the application of the bases to establish the recognition, ...