DOI: https://doi.org/10.33386/593dp.2020.4-1

Published: 2020-08-02

Administration

Mobility of production factors in intra-industrial trade

Fabián Eduardo Bastidas-Alarcón, Andrés Joao Noguera-Cundar, Mónica Alexandra Moreno-Barriga, Carlos Ramiro Cepeda-Godoy

223-233

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Finance

Relevant aspects of the convergence to IAS-SP in the patrimonial assets of the non-financial public sector

Maricela Lucía Chérrez-Jaramillo, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

4-18

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XBRL-based digital standardization for the nonfinancial public sector

Fernanda Paola Ortíz-Guamán, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

19-34

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Evaluation of the adoption process of IAS 16 Property, Plant and Equipment and its impact on the financial statements in the company Graficas Hernández Cía. Ltda.

Melida Omayra Escandón-Vélez, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

35-55

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The Harmonized Government Accounting and Public Expenditure Management Eco-efficient in Ecuador

Diana Soledad Almache-Sánchez, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

56-69

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Tax incidence for the application of provisions other than bad accounts and dismantling under the legislation in force in Ecuador

Luis Miguel Barahona-Paredes, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

102-118

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Impact of direct and indirect taxes on SMEs in the city of Cuenca 2016-2018 period

Andrea de la Nube Brito-Brito, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

119-136

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Income tax, tax reconciliation between IFRS and LORTI

Mónica Cecilia Cedillo-Bonilla, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

137-152

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Accounting management of inventories withdrawn due to deterioration. Case study: Azendelog Company

Norma Lucía López-Cajilima, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

153-169

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Management model with administrative and accounting approach. Key tool for family businesses

Boris Andrés Ñauta-Tapia, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

170-188

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Impact of the ecuadorian tax system on microenterprises

Tungurahua case

Lucia Alexandra Zamora-Pucha

208-222

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Audit

Audit of corporate social responsibility in the popular and solidarity financial sector

Ana Gabriela Torres-Flores, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

70-86

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Internal audit and its importance in accounting processes in the non-financial public sector

Miguel Agustín Tamay-García, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez, Mireya Magdalena Torres-Palacios

87-101

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Importance of the audit to the administrative budget in the Decentralized Autonomous Governments

Priscila Estefanía Álvarez-Sanango, Cecilia Ivonne Narváez-Zurita, Mireya Magdalena Torres-Palacios, Mónica Alexandra Lituma-Yascaribay

189-207

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