The present study emphasizes the financial audit, in charge of carrying out a specific review of the Financial Statements to find the respective findings, gathering the sufficient and necessary evidence to make the adjustment ...

Inventories in organizations represent one of the most important assets since they are in constant rotation, either being used in productivity or intended for marketing. In this sense, the present work was oriented to carry ...

International Accounting Standard 41 provides that biological assets should be measured at fair value or through the cost method during the growth stage, therefore this research work is focused on applying IAS 41 in the ...

At present, presenting homogeneous and comparable information of the financial statements is very important because it is required to express in the same language, that of the IFRS, an adaptation that in Ecuador began in ...

THe journals that are integrated in the Scopus and Scielo databases contain different requirements for publishing articles or scientific papers, this aspect is considered by the researchers to start developing or building ...

The realization of this work revolves around one of the most important items in business management: financial debt; Specifically, it focuses on those erroneous accounting records derived from the application of an ...

This document entitled Regional and world analysis of the scientific ranking of SCOPUS and Web Of Science in Accounting and Auditing corresponds to the development of the written dimension of the complex examination, said ...

This research case seeks to provide information regarding amortization systems as a contribution in making credit decisions for correct business financial planning. The objective of this study is to describe the different ...

In Ecuador, the economic situation of the state for years has been having declines in the budgets of public income, having a budget deficit, in addition to this the health emergency, which has caused serious economic ...

The accounting process of a commercial company is identified through its activity in the process of buying and selling goods, fraudulent acts have been directly related to the forensic audit with the inadequate accounting ...