Evaluación de la Conformidad con la NI 16 en el Contexto Empresarial Ecuatoriano. Caso Empresas de Agricultura, Ganadería, Silvicultura y Pesca

The book examines how the impact of fiscal policy and financial management affect both the country's development and the quality of life of its citizens and brings together studies presented as undergraduate academic articles in the Accounting and Auditing career at the Salesian Polytechnic University, Guayaquil. It is also part of the project “Financial situation, control and management of organizations”. The studies were prepared by members of the Applied Financial and Accounting Research Group (GIFCA). This book analyzes the impact of tax policies on social equity and business competitiveness. It evaluates tax benefits for senior citizens, the effect of ISD on startups, compliance with IAS 16 in agricultural sectors, inventory management in the pharmaceutical industry and the relationship between liquidity and profitability in the aquaculture sector, offering a comprehensive view of development and social justice in Ecuador.