Ventajas y Desventajas de la Aplicación de la Ley de Modernización de la Ley de Compañías referente a la Sección VI de la Sociedad Anónima, literal 4. Capital y Acciones Art 183.3 (Referente a Pérdidas) en las empresas que se dedican a la Actividad de Alojamiento Turístico en el Norte del Distrito Metropolitano de Quito período 2019- 2020.

Abstract

This study is based on the analysis of the new parameters established in the Law of Modernization of the Companies Law, oriented to the assets of the companies, specifically to accounting losses. It starts from the analysis of the advantages and disadvantages of the use of article 183.3 concerning losses, focusing the study on companies in the hotel sector in the north of Quito. Taking as important points the corporate regulatory framework and the changes determined in the Law, in contrast to the current tax regulations, in order to thus get to know the methods proposed on the absorption of losses and gather information through surveys. It should be noted that, with the implemented measures, the aim is to regulate certain aspects that were excluded or needed to be updated, such as the losses that companies maintain, in some cases for several years. On the part of the surveyed population, it is favorable to have guidelines that guide the treatment that should be given to such results and the alternatives available in this process.