This document outlines the line items for assets, liabilities, equity, income and expenses for a company. It lists current assets such as cash, accounts receivable, tax credits, and prepaid rent. Non-current assets include investments in associates. Liabilities are separated into current liabilities such as accounts payable and non-current liabilities such as intercompany transfers. Equity sections include capital, retained earnings and net income. Income includes services revenue and other income. Expense items include salaries, benefits, taxes, rent, utilities and more.
This document outlines the line items for assets, liabilities, equity, income and expenses for a company. It lists current assets such as cash, accounts receivable, tax credits, and prepaid rent. Non-current assets include investments in associates. Liabilities are separated into current liabilities such as accounts payable and non-current liabilities such as intercompany transfers. Equity sections include capital, retained earnings and net income. Income includes services revenue and other income. Expense items include salaries, benefits, taxes, rent, utilities and more.
This document outlines the line items for assets, liabilities, equity, income and expenses for a company. It lists current assets such as cash, accounts receivable, tax credits, and prepaid rent. Non-current assets include investments in associates. Liabilities are separated into current liabilities such as accounts payable and non-current liabilities such as intercompany transfers. Equity sections include capital, retained earnings and net income. Income includes services revenue and other income. Expense items include salaries, benefits, taxes, rent, utilities and more.
El efectivo y equivalentes al efectivo, siempre se mide al equivalente en efectivo de la moneda funcional. Para los saldos en bancos se deberá realizar un ajuste en caso de existir partidas conciliatorias por ejemplo generadas por los cheques girados, posfechados, no cobrados, no consignados, y otras partidas que se necesiten para reflejar el valor nominal del saldo en bancos. Cuentas y documentos relacionadas, no relacionadas
Crédito tributario a favor del sujeto pasivo (ISD)
Rédito tributario a favor del sujeto pasivo (IVA) A Crédito tributario a favor del sujeto pasivo (impuesto a la renta) Arrendamientos operativos pagados por anticipado por adelantado
Activos no corrientes
Inversiones no corrientes en asociadas Costo
Pasivo Corrientes Cuentas y documentos por pagar no relacionadas locales Otros pasivos corrientes
Pasivo no corriente
Transferencia casa matriz y sucursales (del exterior)
Otros
Patrimonio
Capital suscrito y/o asignado
Utilidades acumuladas de ejercicios anteriores (-) pérdidas acumuladas de ejercicios anteriores Utilidad del ejercicio
Ingresos
Prestaciones locales de servicios gravados con tarifa 12%
Otros ingresos
Gastos
Sueldos y salarios y demás remuneraciones constituyen materia gravada del IESS
beneficios sociales indemnizaciones y otras remuneraciones que no constituyen materia gravada del IESS Aporte a la seguridad social( incluye fondo de reserva) Honorarios profesionales y dietas Otros gastos Gastos de gestión Arrendamientos operativos Mantenimiento y reparaciones Impuestos, contribuciones y otros Servicios públicos Otros