Efectos de la aplicación de la NIC 33 (ganancias por acción) en las empresas que negocian en la bolsa de valores de Quito en el período 2019 – 2020.

Abstract

This research work determines the effects of the implementation of IAS 33 on companies trading shares on the Quito Stock Exchange during the period 2019 – 2020, cautiously analyzes the guidelines and formulas that determine profitability, makes comparisons between the periods studied reflecting variations in their earnings and determines the rate of the implementation of the regulation by companies. IAS 33 helps to obtain the figure of earnings generated by the public offering of shares for the presentation of the statement of comprehensive income, these can be common shares or potential common shares. The methodology used is the descriptive method for a correct interpretation of the standard, the quantitative method is part of the study when collecting the information, the analytical research and the direct deductive method allows an orderly and synchronized study, finally, the statistical research is reflected in the execution of a survey and its results. It should be emphasized that from a population of 46 companies, it is reduced to a total of 15 objects of study through the statistical formula finite population. Finally, through the analysis of the financial documents published in the Superintendence of Companies, result0073 obtained from the survey and the contribution of several authors, it is summarized that a certain number of Ecuadorian companies rely on the International Accounting Standard 33 due to its practical way of obtaining the desired figure, compared to the rest of the sample that chooses not to apply it due to internal policies, among others. Considering also given to the fact that several companies have desisted from publicly offering shares which brings consequently the sudden abandonment of the standard.