Evaluación de la Conformidad con la NIC 16 en el Contexto Empresarial Ecuatoriano: Un Análisis a partir de los Estados Financieros y las Notas Explicativas de las empresas de Explotación de Minas y Canteras

Abstract

The conducted research focuses on the implementation of the International Accounting Standard (IAS) 16 by manufacturing companies in Ecuador, through the analysis of the information submitted to regulatory bodies. The aim of the research is to assess compliance and accuracy in the application of International Accounting Standard 16 in manufacturing companies through a detailed analysis of the financial statements and their notes, using a mixed approach, examining quantitative data extracted from the financial statements, their policies, and notes, based on a matrix prepared for this purpose. The results allow understanding different levels of compliance and suggest that most of them indicate that companies are correctly applying the criteria established by International Accounting Standard 16; however, some areas that need improvement have been identified.