Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA

The following research aims to design the appropriate procedures for the valuation of inventories under IFRS for SMEs in the company VETNAR SA of the Naranjal canton, province of Guayas, in order to improve the reliability of balance sheet information and determine the financial impact and tax. The...

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Main Authors:	Jazmin Abigail Coronel Morocho, Cecilia Ivonne Narváez Zurita, Juan Carlos Erazo Álvarez
Format:	Article
Language:	Spanish
Published:	Fundación Koinonia 2019-10-01
Series:	Revista Arbitrada Interdisciplinaria Koinonía
Subjects:	economía de la empresa administración de la empresa administración financiera tributación.
Online Access:	https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/467

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spelling	doaj-e3eeffde66494c91a16b3d67f15bea492020-11-25T03:29:40ZspaFundación KoinoniaRevista Arbitrada Interdisciplinaria Koinonía2542-30882542-30882019-10-0142568310.35381/r.k.v4i2.467367Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SAJazmin Abigail Coronel Morocho0Cecilia Ivonne Narváez Zurita1Juan Carlos Erazo Álvarez2Universidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaUniversidad Católica de Cuenca, CuencaThe following research aims to design the appropriate procedures for the valuation of inventories under IFRS for SMEs in the company VETNAR SA of the Naranjal canton, province of Guayas, in order to improve the reliability of balance sheet information and determine the financial impact and tax. The application of the IFRS for SMEs, empowers the company to prepare and present the financial statements with real and reasonable information, allowing to recognize the accounting treatment of the inventory, and the amount of the cost, as an asset. In addition, these inventory valuation procedures will provide information on the rotation of each product and the profit margin.https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/467economía de la empresaadministración de la empresaadministración financieratributación.
collection	DOAJ
language	Spanish
format	Article
sources	DOAJ
author	Jazmin Abigail Coronel Morocho Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez
spellingShingle	Jazmin Abigail Coronel Morocho Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA Revista Arbitrada Interdisciplinaria Koinonía economía de la empresa administración de la empresa administración financiera tributación.
author_facet	Jazmin Abigail Coronel Morocho Cecilia Ivonne Narváez Zurita Juan Carlos Erazo Álvarez
author_sort	Jazmin Abigail Coronel Morocho
title	Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA
title_short	Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA
title_full	Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA
title_fullStr	Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA
title_full_unstemmed	Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA
title_sort	analysis of financial and tax impact from the valuation of inventories under ifrs in the company vetnar sa
publisher	Fundación Koinonia
series	Revista Arbitrada Interdisciplinaria Koinonía
issn	2542-3088 2542-3088
publishDate	2019-10-01
description	The following research aims to design the appropriate procedures for the valuation of inventories under IFRS for SMEs in the company VETNAR SA of the Naranjal canton, province of Guayas, in order to improve the reliability of balance sheet information and determine the financial impact and tax. The application of the IFRS for SMEs, empowers the company to prepare and present the financial statements with real and reasonable information, allowing to recognize the accounting treatment of the inventory, and the amount of the cost, as an asset. In addition, these inventory valuation procedures will provide information on the rotation of each product and the profit margin.
topic	economía de la empresa administración de la empresa administración financiera tributación.
url	https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/467
work_keys_str_mv	AT jazminabigailcoronelmorocho analysisoffinancialandtaximpactfromthevaluationofinventoriesunderifrsinthecompanyvetnarsa AT ceciliaivonnenarvaezzurita analysisoffinancialandtaximpactfromthevaluationofinventoriesunderifrsinthecompanyvetnarsa AT juancarloserazoalvarez analysisoffinancialandtaximpactfromthevaluationofinventoriesunderifrsinthecompanyvetnarsa
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Analysis of financial and tax impact from the valuation of inventories under IFRS in the company VETNAR SA

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