Análisis del tratamiento contable de los beneficios a empleados según la NIIF para PYMES sección 28 del sector comercial confecciones textiles en la ciudad de Guayaquil año 2023.

Abstract

The purpose of this thesis is to analyze the accounting treatment of employee benefits under Section 28 of IFRS for SMEs, as applied to the textile and apparel trade sector in the city of Guayaquil. This research was conducted to understand how the limited or incorrect application of this accounting standard affects the quality of financial statements and the recognition of employee benefits in small and medium-sized enterprises in the textile sector. The research methodology used was a qualitative approach with a non-experimental, descriptive, and cross-sectional design. Data collection included interviews with accountants and employees, as well as documentary analysis and Internal Revenue Service resolutions. The results obtained showed partial compliance with the guidelines established in Section 28, especially with regard to long-term benefits and termination benefits, which affect the fair presentation of employee obligations. It was also identified that many companies do not have defined accounting policies regarding the recognition of these benefits, which creates some problems in the information presented to internal and external users. Finally, it is concluded that, although IFRS for SMEs are in force in Ecuador, their application in the analyzed sector still presents weaknesses, particularly due to a lack of technical training, limited resources, and a poor accounting culture.