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.

Abstract

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.