Análisis y aplicación de la NIIF 10 enfocado en el control de los estados financieros consolidados en compañías Holding, ubicadas en el Distrito Metropolitano de Quito durante el año 2018-2021

Abstract

The objective of this work is to analyze the process of consolidation of Financial Statements, based on the control approach in accordance with the International Financial Reporting Standard IFRS 10, in the Holding companies of the DM, of Quito, from the years 2018-2021 to through bibliographical and primary research, in order to identify the effects of its application in the composition of the assets, liabilities and equity of the controller and its subsidiaries. Therefore, an investigation of mixed approach, descriptive type and hypothetical - deductive method was carried out, the 260 Holding companies classified with the ISIC code K6420.00 and a sample of 54 companies considering 10% of mistake. The results determined that most of them do know the procedures established in IFRS 10 and the control principles to consolidate the financial statements, in addition it was concluded that the purchase and sale are the main reciprocal operations that are carried out between the subsidiary and parent company and , that the effects and the financial statements are given by the elimination of these related accounts, a process that, in several cases, is carried out without complying with all the stages of the consolidation process. Likewise, it was determined that the policies that are managed are clear and consistent between the controller and its subsidiaries, which facilitates the verification of intragroup transactions and the reasonable consolidation of information.