Propuesta metodológica para la aplicación de la CINIIF 12 en una empresa del sector portuario de la ciudad de Guayaquil.

Abstract

In the present work a guide was made for the accounting of concession contracts in the port sector in the city of Guayaquil that aims to establish a precedent for accounting records that are common in concession port companies, this model presents several special transactions, for this reason the theories established in the accounting rules that are applicable to this economic sector were revised. In order to properly record accounting transactions one must understand the legal body of a concession contract which is part of a public - private alliance, and thus determine that IFRIC 12 "Service Concession Agreements" is applicable to accounting transactions of such companies. For the development of this titling work a qualitative approach was used, as research sources were selected the interview, which was carried out to expert auditors and accountants who have provided professional services to economic groups where the accounting guide is addressed and thus know the application of the standard in reference to this economic sector.