Mapa Histórico Normativo de la Contabilidad Societaria Ecuatoriana (1974-2024)

Abstract

The objective of this research work is to clarify the historical map of the accounting regulations applicable to the corporate sector of the Ecuadorian economy in the last fifty years. The research design is descriptive, documentary and historical in nature, with a qualitative approach and deductive and deductive methods. Precisely, through documentary analysis, from a systems and paradigm perspective in the Kuhnian style, it has been possible to demonstrate the evolution and chronological impact of the accounting regulations promoted by the Ecuadorian corporate regulator, namely the Superintendence of Companies, institution that started in 1990 the promotion of Accounting Principles traceable to the 1975 Congress of Accountants of Ecuador, migrated at the end of the 20th Century to the Ecuadorian Accounting Standards NEC adapted from the International Accounting Standards IAS, and finally in the 21st Century adopted the International Financial Reporting Standards IFRS.