bachelorThesis
Impacto de la NIC 41 en el sector agricultura, ganadería, silvicultura y pesca: caso Cuenca-Ecuador
Autor
Paredes Morales, Omaira Elizabeth
Institución
Resumen
The impact of IAS 41 was observed on the following accounts: inventories, income tax and accumulated results from the adoption of IFRSs in the companies of the city of Cuenca in the agriculture sector. As a result, the impact was significant for the period 2011-2012, while 38% of the companies if they adopted IFRSs for the first time in the times transition established.