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Afectación en el patrimonio de las empresas comercializadoras de vehículos en el Distrito Metropolitano de Quito, debido al cambio del párrafo 83 de NIC 19 para el periodo 2016
Muyulema Alvarez, Geovanny Andrés (jun-2018) - [Director: Zapata Lara, Jorge Eduardo]
With the changes made to IAS 19 in 2014, in the present investigation, the result was that the automotive sector is one of the sectors affected by the change in paragraph 83 of said Standard; since the Companies had to make adjustments to the Patrimony, and when making these adjustments...