2631-2786 2631-2786 S2631-27862018000300051 10.35290/rcui.v5n3.2018.77 Ecuador Ecuador 00 12 2018 00 12 2018 5 3 51 70

2016 IASB 2014 IASB 2001 IASB 2014 IASB 2017 IASB 2017 IASB 2001 2016 PricewaterhouseCoopers 2014 1 PricewaterhouseCoopers 2014 2 PricewaterhouseCoopers 2018 PricewaterhouseCoppers 2017 Superintendencia de Compañías 2006 348 348