Propuesta metodológica para la conversión de estados financieros a moneda extranjera en la adquisición de una empresa del sector de hidrocarburos del cantón Guayaquil.

Abstract

The present titling work seeks to explain the importance of the analysis of the conversion process to foreign currency of the financial statement, in accordance with what is indicated by the International Accounting Standard NIC 21, which expresses Effects of the variations of the exchange rates of the foreign currency. This analysis will be carried out using the current and historical conversion methods after simulating an acquisition of an Ecuadorian company belonging to the hydrocarbon sector, by a foreign company domiciled in the European continent, so its objective is to measure the impact that is reflected in the financial statements once the transactions are shown in a currency other than the company's functional currency.