Vol. 5 No. 4 (2020): Especial: Contabilidad

Publicado: 24 de septiembre de 2020

DOI: https://doi.org/10.35381/r.k.v5i4

Published: 2020-09-24

Editorial

Universidad Católica de Cuenca, Cuenca

Ing. Jorge Edwin Ormaza-Andrade. Mgs.

2-3

De Investigación

Inventory control in the shrimp sector and its contribution in the financial statements

Katherine Carolina León-Paladines, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova

4-33
- HTML (Español (España))
- PDF (Español (España))
Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

Marco Antonio Chacón-González, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova

34-64
- HTML (Español (España))
- PDF (Español (España))
Analysis of the hidden costs of public higher education

Jonathan Javier Guamán-Paredes, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova

65-94
- HTML (Español (España))
- PDF (Español (España))
Treatment of post-employment benefits under IFRS in heavy cargo transportation companies

Noé Rafael Cárdenas-Vivar, Verónica Paulina Moreno-Narváez, Lenyn Geovanny Vásconez-Acuña

95-123
- HTML (Español (España))
- PDF (Español (España))
Economic effects in the business sector of Ecuador by the tax reforms in the ICE

Jessica Alexandra Allauca-Llamuca, Rolando Patricio Andrade-Amoroso, Pedro Yamil Astudillo-Arias

124-149
- HTML (Español (España))
- PDF (Español (España))
Application of ABC costing in the mixed mode transport service

Johanna Fernanda Azaña-Zhuzhingo, Celio Froilan Andrade-Cordero, Tito Max Banegas-Peña

150-179
- HTML (Español (España))
- PDF (Español (España))
Production decisions in the banana sector and their relationship with cash flow

Elva Johanna Belduma-Belduma, Daniel Jacobo Andrade-Pesantez, Pablo Barahona-Vásquez

180-210
- HTML (Español (España))
- PDF (Español (España))
Tax strategies as tools to optimize profitability in the car rental sector

José Marcelo Casal-Abril, Jorge Edison Becerra-Molina, Lenyn Geovanny Vásconez-Acuña

211-241
- HTML (Español (España))
- PDF (Español (España))
Accounting implications of the effects of the Covid-19 in the shrimp sector of Ecuador

Stalin Vladimir Paladines-Morocho, Verónica Paulina Moreno-Narváez, Lenyn Geovanny Vásconez-Acuña

242-272
- HTML (Español (España))
- PDF (Español (España))
Covid-19 and its accounting impact on SMEs in the Cuenca canton

Katherine Consuelo Cevallos-Palma, Katina Vanessa Bermeo-Pazmino, Lenyn Geovanny Vásconez-Acuña

273-298
- HTML (Español (España))
- PDF (Español (España))
IVA tax credit in the manufacturing sector and its impact on business liquidity

Marcela Viviana Durán-Cuesta, Sonia Marlene Bonilla-Carchi, Azucena Torres-Negrete

299-325
- HTML (Español (España))
- PDF (Español (España))
Public self-management and the budget of the municipal decentralized autonomous governments

Nancy Paola García-Cárdenas, Sonia Marlene Bonilla-Carchi, Oscar Rene Calle-Masache

326-354
- HTML (Español (España))
- PDF (Español (España))
Impact of cash flow on financial decisions of service stations

Cecilia Elizabeth Guamán-Zaldaña, Sonia Beatriz Bonilla-Vintimilla, Verónica Paulina Moreno-Narváez

357-387
- HTML (Español (España))
- PDF (Español (España))
Creative accounting practices in financial statements and the prevention of tax fraud in Ecuador

Estefanía Maribel Heras-Heras, Oscar Rene Calle-Masache, Verónica Paulina Moreno-Narváez

388-417
- HTML (Español (España))
- PDF (Español (España))
Evaluación del proceso de adopción de la NIC16 en las empresas de transporte público

María Dolores Jácome-Guerrero, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova

418-442
- HTML (Español (España))
- PDF (Español (España))
Control and accounting of fixed assets and their impact on administrative decision making

Fabián Gustavo Loyola-Torres, Diego Patricio Cisneros-Quintanilla, Jorge Edwin Ormaza-Andrade

443-472
- HTML (Español (España))
- PDF (Español (España))
Control and valuation of inventories with NIC 2 application in agricultural input marketers

Maricela Elizabeth Maza-Maza, Diego Marcelo Cordero-Guzmán, Jorge Edwin Ormaza-Andrade

473-503
- HTML (Español (España))
- PDF (Español (España))
Determination of costs in the food and beverage industry for decision making

Andrea Abigail Munzón-Romero, Gina Patricia Cuadrado-Sánchez, Jorge Edwin Ormaza-Andrade

503-530
- HTML (Español (España))
- PDF (Español (España))
Rare and implied application of XBRL in the economy and solidarity

Edison Roberto Noblecilla–Ortiz, Edin Rodrigo Enriquez-Jaramillo, Verónica Paulina Moreno-Narváez

531-561
- HTML (Español (España))
- PDF (Español (España))
Management and internal control in the Potable Water Administration Boards of La Troncal canton

Hamilton Gabriel Ordóñez-Almeida, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova

562-590
- HTML (Español (España))
- PDF (Español (España))
Accounting management of property, plant and equipment under international standards in tourist transport companies

Daysi Yessenia Ortiz-Jara, Héctor Espinoza-Pillaga, Verónica Paulina Moreno-Narváez

591-622
- HTML (Español (España))
- PDF (Español (España))
Income accounting tax regime in public transport companies with a common cash system

Sonia Amparito Pesantez-Córdova, Maria Eliza Flores-Flores, Azucena Torres-Negrete

623-649
- HTML (Español (España))
- PDF (Español (España))
Application of IAS 12 income tax in ecuadorian shrimp companies

Mayra Elizabeth Pinza-Sanmartín, Luis Ruben Guambaña-Cárdenas, Azucena Torres-Negrete

650-676
- HTML (Español (España))
- PDF (Español (España))
Accounting treatment of livestock biological assets and their impact on decision-making

María Gabriela Tixi-Torres, Andrea Elizabeth Guallpa-Guaman, Lenyn Geovanny Vásconez-Acuña

677-705
- HTML (Español (España))
- PDF (Español (España))
Contingency Theory and Cost Theory in vulnerable economic sectors

Brenda Elizabeth Oña-Sinchiguano

706-716
- HTML (Español (España))
- PDF (Español (España))

Vol. 5 No. 4 (2020): Especial: Contabilidad

Editorial

Universidad Católica de Cuenca, Cuenca

De Investigación

Inventory control in the shrimp sector and its contribution in the financial statements

Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

Analysis of the hidden costs of public higher education

Treatment of post-employment benefits under IFRS in heavy cargo transportation companies

Economic effects in the business sector of Ecuador by the tax reforms in the ICE

Application of ABC costing in the mixed mode transport service

Production decisions in the banana sector and their relationship with cash flow

Tax strategies as tools to optimize profitability in the car rental sector

Accounting implications of the effects of the Covid-19 in the shrimp sector of Ecuador

Covid-19 and its accounting impact on SMEs in the Cuenca canton

IVA tax credit in the manufacturing sector and its impact on business liquidity

Public self-management and the budget of the municipal decentralized autonomous governments

Impact of cash flow on financial decisions of service stations

Creative accounting practices in financial statements and the prevention of tax fraud in Ecuador

Evaluación del proceso de adopción de la NIC16 en las empresas de transporte público

Control and accounting of fixed assets and their impact on administrative decision making

Control and valuation of inventories with NIC 2 application in agricultural input marketers

Determination of costs in the food and beverage industry for decision making

Rare and implied application of XBRL in the economy and solidarity

Management and internal control in the Potable Water Administration Boards of La Troncal canton

Accounting management of property, plant and equipment under international standards in tourist transport companies

Income accounting tax regime in public transport companies with a common cash system

Application of IAS 12 income tax in ecuadorian shrimp companies

Accounting treatment of livestock biological assets and their impact on decision-making

Contingency Theory and Cost Theory in vulnerable economic sectors

Publicidad

Make a Submission

FUNDACIÓN

indexaciones

foros

Keywords

Information

Language

Developed By

contador