Browsing by Author "Leal Paredes, Marlon Santiago"
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Item Open Access CÓMO HAN AYUDADO LAS NIIF EN LA TOMA DE DECISIONES GERENCIALES: CASO PRÁCTICO(2017) Leal Paredes, Marlon Santiago; Luna Espinosa, Erika MaribelThe application of International Financial Reporting Standards (IFRS) in Ecuador begins with resolution of the Superintendency of Companies, Securities and Insurance since 2009, classifying the companies into three large groups and culminating the process in 2011. The This work was carried out with the objective of analyzing the impact of the application of IFRSs through a practical case, taking as reference for the analysis the financial statements of an automotive company which is within the second group for its transition, The methodology to be used is the collection of information under different research methods and techniques such as bibliographical, interview, observation, together with the contribution and group analysis applied to each of the items analyzed, resulting in Differences in the accounts, effect of the application of the International Accounting Standards Ad (NIC) against the Ecuadorian Accounting Standards (NEC), for later disclosure in the financial statements and analyze how it impacted this fact for management decision-making.Item Open Access NIIF PARA PYMES: SECCIÓN 28, ANÁLISIS DE LA NORMATIVA DEL 2009 Y LAS MODIFICACIONES DEL 2015(2017) Leal Paredes, Marlon Santiago; Luna Espinosa, Erika MabelIn 2009, the International Accounting Standards Committee (IASC) published the translation of the International Financial Reporting Standard for Small and Medium-sized Enterprises (IFRS for SMEs). This standard is a set of accounting standards based on the IAS FULL, But which have been simplified for use and application. The present work was developed with the objective of analyzing the differences between the legislation published in 2009 and the modifications made in the year 2015, besides having a practical exercise based on this analysis. The methodology used is the collection of information through different methods of bibliographic and descriptive research, specifically the analytical-synthetic method in conjunction with the contribution and group analysis applied to section 28 of the standard, resulting in differences in The regulations and the effect that has been generated in the presentation of the financial statements of SMEs.Item Open Access VENTAJA COMPETITIVA: UN ANÁLISIS EN RELACIÓN AL TALENTO HUMANO(2017) Leal Paredes, Marlon Santiago; Luna Espinosa, Erika MabelThe work carried out explains the different themes that the management of human talent encompasses throughout its context, being considered as one of the most important elements within organizations, it must be clear that role plays and as this can give a competitive advantage through management models and highlighting the value that this gives to all companies. This has made human talent a strategic partner that fosters a culture of innovation, competitiveness, productivity and proper management. Adding value to the entire production and service chain of all organizations today, without leaving aside the role that the company must play by contributing elements that help the growth of its personnel and become more competitive.