IFRS 19 for the registration of retirement and eviction provisions in private educational institutions [NIIF 19 para registro de provisiones por jubilación y desahucio en instituciones educativas privadas]
DOI:
https://doi.org/10.62574/rmpi.v5ieconomica.295Keywords:
public administration, retirement, personnel managementAbstract
Employer pensions and job displacement have been fundamental tools for guaranteeing the economic security of workers at the end of their working life or at the end of a working relationship. The objective of this study is to design accounting strategies aligned with IFRS 19 that ensure the adequate recording and management of provisions for employer pensions and job displacement in private institutions in the province of Loja, Ecuador. The total group comprised 52 private educational institutions officially registered in the canton of Loja, Ecuador. The results revealed inconsistencies in the updating of accounting policies and a lack of formality in the calculation of provisions. Strategies are proposed that include diagnostics, training, internal audits and systems automation, with the aim of improving accuracy, efficiency and financial sustainability in educational institutions.
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