Análisis de las enmiendas a la NIC 19 "Beneficios a los Empleados" en el cálculo de la provisión de jubilación patronal en una compañía del sector logístico del Ecuador en el año 2016.

Abstract

The present Titling work proposes an analysis of the amendments made to International Accounting Standard No. 19: Employee Benefits, in relation to the calculation of the provision of post-employment benefits, which should be mandatory for the fiscal year 2016 with a comparative effect for the fiscal year 2015, which resulted in a re-expression of the balances of employer retirement and eviction provisions as the discount rate to be considered was modified at a lower rate. In the initial part of this paper, we present a background to the concepts related to post -employment benefits and a revision to the changes in IAS 19. The study is carried out under the hypothetical deductive method with a quantitative approach, in which the company object of study is defined considering its representativeness through a methodological analysis. The journal entry review provides for the posting of the post-employment benefit provision under IAS 19, considering the scenarios before and after the amendment, and the respective comparative effects for the fiscal years 2014 And 2015. Finally, the variations in the balances of the accounts are presented as the effect of the change in the discount rate. The conclusions and recommendations made are intended to demonstrate the accounting effect in the Financial Statements as a result of the amendments to IAS 19.