One of the mechanisms that the Tax Administration has for the collection of taxes in our country is the one that is carried out through taxpayers by assigning them the function "withholding agents", through this mechanism ...

The financial audit is the procedure that results in a report, which establishes the financial situation of the unit under analysis, based on the auditor's knowledge and opinion on the reasonableness of the financial ...

Several countries are implementing the International Accounting Standards for the Public Sector (IPSAS), under the guarantee that this promotes the quality of accounting information and improves transparency and accountability ...

This project addresses the issue of scientific production, which is necessary to update knowledge, solve social problems and improve educational quality; The objective is to diagnose the scientific production of the teachers ...

The State, which constantly carries out tax reforms seeking to improve the tax culture and collect higher amounts in taxes, issued in 2019 the Organic Law on Tax Simplification and Progressivity that during the 2020 and ...

Inventories are the most important element in the companies, since they will allow the obtainment of economic resources regardless of the activity developed by the entity. In the case of industrial companies during the ...

The present titling work was carried out under the Complexive Examination modality, with the theme: "Analysis of the income statement under the contribution and security margin, break-even point and operating leverage Ruthy ...

In the present work, the application of the International Accounting Standard (IAS) 16 is analyzed, a regulation that is exclusive for the accounting treatment and registration of an element of Property, Plant and Equipment ...

The cost allocation rate method allows equitable distribution of indirect manufacturing costs (CIF) of the elements to be studied. The objective of this deductive research with a qualitative and quantitative approach is ...

The scientific production of the accounting sciences has been advancing year after year with the purpose of contributing with significant contributions to society and to the professionals who work in the accounting area; ...