Treatment of post-employment benefits under IFRS in heavy cargo transportation companies

• Main Authors: Noé Rafael Cárdenas-Vivar, Verónica Paulina Moreno-Narváez, Lenyn Geovanny Vásconez-Acuña
• Format: Article
• Language: Spanish
• Published: Fundación Koinonia 2020-09-01
• Series: Revista Arbitrada Interdisciplinaria Koinonía
• Subjects: sociología laboral; jubilación; transporte por carretera.
• Online Access: https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/948

The objective is to prepare a manual of accounting and tax procedures for the treatment of post-employment benefits in heavy cargo transportation companies in the Canton La Troncal under IFRS for SMEs and the disclosure of information on employee benefits. Non-experimental descriptive type with field design. Entrepreneurs focus on compliance with tax obligations in order to avoid sanctions by the tax administration such as fines, closures, suspension of activities, confiscations or seizures, leaving accounting in the background. It is important to hire an independent actuary qualified by the control bodies for the calculation of the mathematical actuarial reserve of the reserves for employer retirement and eviction, it is these professionals who have the necessary expertise to assess labor liabilities.