Propuesta metodológica para la aplicación de la NIC 36 en compañía de transporte de carga pesada en la ciudad de Guayaquil.

Abstract

The objective of this titling work is based on the challenges that in recent years have presented drawbacks in the assessment of assets in terms of their deterioration in the heavy-duty transport sector. From this the methodology presented is under a mixed research approach, where qualitative and quantitative data exist, The study was based on the collection of data through interviews and surveys of professionals from the accounting department of heavy transport companies. On the other hand, in relation to the scope of the study, it focuses on an exploratory level because the topic raised is little studied, also at the explanatory level. As far as the population with which it worked was taken as a source of study 180 companies of transport of heavy load of the city of Guayaquil, considering a simple random sample for surveys and as a second sample five experts in the freight transport sector. The results of the investigations have shown that the professionals of the accounting department of the heavy transport companies have not received sufficient training, therefore, their knowledge of the procedures for applying the new accounting standards is very basic, for this reason a methodological technical guide will be presented, amortizing the procedures to be followed, and to simplify the application of IAS 36 to undertakings providing transport services.