bachelorThesis
Efectos de la aplicación de la NIC 37 (Provisiones, Pasivos Contingentes y Activos contingentes) en las empresas de transporte de carga domiciliadas en el sector Iñaquito del Distrito Metropolitano de Quito en el período 2020.
Fecha
2021-09Autor
Anilema Muñoz, Carlos Alejandro
Institución
Resumen
This research focuses on the application of International Accounting Standard 37, which
refers to contingent assets, contingent liabilities and provisions, which seeks to identify
the effects of the use of this regulation, a specific sector has also been delimited to
evaluate its application. On this occasion, the population and sample have been
determined in the DMQ, in which all the heavy freight transport entities sectorized in
Iñaquito were taken into account. (12 companies)
Considering the great importance of applying the International Accounting Standard and
specifically the application in IAS 37 in relation to the transport companies located in the
Iñaquito sector, its application allows us to demonstrate its reasonableness with the
information, make correct decisions in the administration of the company, trusted values
for internal and external users and the importance that lies in such information.
The application of IAS 37 seeks to foresee Found the assets and liabilities that can be
discarded, presented and that the accounting records must be demonstrated, hence the
importance of not correctly applying the International Accounting Standard 37 there may
be many consequences that will not be favorable for the company, showing a surprise
disbursement without having foreseen before than in previous years its expenses were
significant, that is to say that for a given year it may cause a significant loss due to not
having made provisions in the 2019-2020 period.
In addition to analyzing the consequences of Covid-19 with respect to the workers of the
companies dedicated to the transport of heavy cargo located in the Iñaquito sector in the
2019-2020 period and the registration of the provisions made as a result of the virus.