Aplicación de la NIC 2 en la valoración de inventarios de las empresas hoteleras del Cantón Queved

Abstract:

This scientific article is made with the objective of knowing the application of the NIC 2-Inventory Valuation in the Hotels of the Canton Quevedo, the objective of this norm is to suggest the accounting treatment of the inventories, as these companies are service providers, the norms indicates that they will be measured by the costs involved in their production, these costs are mainly composed of labor and other costs of personnel directly involved in the provision of the service, including supervisory personnel and other indirect attributable costs, guiding us through this information it gives us the basis to see the valuation that is given to their inventories by hotel companies. Through this article it was allowed to establish the intrinsic relationship between this norm and the financial information that is carried out in these hotel establishments.

Año de publicación:

2018

Keywords:

Fuente:

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