Tratamiento contable de las contingencias y su incidencia en lo económico y financiero de la empresa comercial Tecnicentro PITS CAR TECNIPITSCAR S.A., ubicada en la parroquia Los Esteros de la ciudad de Manta.

Abstract

The accounting contingencies are intended to cover risks and losses, whose probability of occurrence is not highly probable. They are linked to the concepts of economic and financial risks whose analysis may be useful for mitigating them through the provisioning of contingent accounts in cases that require. It is on the basis of this problem that the theme "ACCOUNTING TREATMENT OF CONTINGENCIES AND ITS ECONOMIC AND FINANCIAL INCIDENCE OF THE TECHNICIAN PITS CAR TECNIPITSCAR SA, A COMMERCIAL COMPANY LOCATED IN THE PARQUE LOS ESTEROS DE LA CIUDAD DE MANTA", whose purpose is to analyze the nature of these accounts and their economic and financial impact on commercial companies. This document has been drafted with a scientific design that focuses on the search for an alternative to improve the problem, in this case a bibliographic collection was developed, a situational study of the financial statements of the subject company was conducted. of research, and through the result of the information and partial results, a methodology was obtained as a scientific result for the accounting treatment of the contingencies that helps to improve the problem regarding its timely disclosure in the explanatory notes to mitigate the economic and financial risks.