Successive business scandals have revealed that the professional training of accountants is not enough since current trends in the accounting profession are entangled in innumerable cases of fraud and corruption, not only in Ecuador, but throughout the Latin American region. This affects the users of financial information, understood as investors, control bodies, and the state itself, which are interested in the reasonableness of the financial statements for proper decision making. Professional ethics is a necessity that has prevailed over time, becoming a transversal axis for each individual formed with values and principles since their action affects society. For this reason, the objective of this work is to determine the ethical performance in the professional practice of the accountant and the application of corporate social responsibility, through epistemological review for a new in...

Successive business scandals have revealed that the professional training of accountants is not enough since current trends in the accounting profession are entangled in innumerable cases of fraud and corruption, not only in Ecuador, but throughout the Latin American region. This affects the users of financial information, understood as investors, control bodies, and the state itself, which are interested in the reasonableness of the financial statements for proper decision making. Professional ethics is a necessity that has prevailed over time, becoming a transversal axis for each individual formed with values and principles since their action affects society. For this reason, the objective of this work is to determine the ethical performance in the professional practice of the accountant and the application of corporate social responsibility, through epistemological review for a new in...

La industria de los seguros tiene relevancia en la economía mundial. Después de la crisis financiera que se vivió globalmente, las instituciones aseguradoras están reorganizando sus estrategias de negocios para obtener la mayor ventaja de los beneficios de la recuperación económica. Con su aprobación en mayo de 2017, la NIIF 17 incorpora cambios sin precedentes en la contabilización de contratos de seguros (emisores) y contratos de reaseguros (tenedores y emisores),  fundamentalmente, cómo y qué deben tener en cuenta al momento de la preparación y la elaboración de los estados financieros. Frente a ello, el objetivo del presente trabajo de investigación es exponer diversos puntos de vistas de autores, mediante la revisión del enfoque que ha sido unificado por el IASB para la correcta aplicación de esta normativa internacional. La metodología aplicada en este trabaj...