The objective of this work is to prepare an audit plan for the elements of property, plant and equipment, in order to know what its benefits, importance and need to have both accounting and internal policies that allow to ...

In income tax liquidation, companies must be governed by the tax regulations in force in the country where they carry out their economic activities. However, the International Financial Reporting Standards - IFRS, which ...

The accounting systems, depending on the fact that technological development is increasing and that everything becomes increasingly systematized, is becoming a fundamental part of the operations of the companies because ...

Paying income taxes is a way that governments raise revenue to finance public projects, programs, and services. Its contribution favors companies by promoting competition, since the income tax helps divert excessive price ...

The International Public Sector Accounting Standards (IPSAS), came into force as of January 2020 in Ecuador, and are important because they issue requirements to public sector entities for the preparation of financial ...

The purpose of this work is to evaluate the inherent risks and control risks of the Income from Ordinary Activities components of an accounting period, for which internal control matrices and analytics were obtained, in ...

Being the collection of one of the main pillars of the economy, its collection is vital, but there is a very common problem, it is tax evasion, and one of its causes is informality. This sector has been growing progressively, ...

In the business sector it is necessary for each organization to have Plant and Equipment Property which are essential for them to operate, this group is part of Current Assets, also accounts with current liabilities both ...

The present work is focused on restructuring credits in the province of El Oro, as an exceptional measure, for unfulfilled financial obligations, due to COVID 19, in order to analyze and establish what are the benefits and ...

To encourage and revive entrepreneurship in Ecuador due to the global crisis due to the pandemic, the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic is developed, which in turn ...