Provisions for eviction and employer retirement, their recognition and accounting and tax measurement

The objective of this study is to design a methodological guide for the accounting and tax treatment of Provisions for eviction and employer retirement, their recognition and accounting and tax measurement of labor benefits under IFRS for SMEs of the province of Azuay for the adequate determination...

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Bibliographic Details
Main Authors: Marco Antonio Chacón-González, Verónica Paulina Moreno-Narváez, Jaime Fabián Díaz-Córdova
Format: Article
Language:Spanish
Published: Fundación Koinonia 2020-08-01
Series:Revista Arbitrada Interdisciplinaria Koinonía
Subjects:
Online Access:https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/938