CONTROL CONTABLE DE LAS RESERVAS INTERNACIONALES EN EL ECUADOR EN UN RÉGIMEN MONETARIO DE DOLARIZACIÓN.

Abstract

In Ecuador from the effect of the Monetary Regime of Dollarization, the Economic Transformation Law stated that the Central Bank balance sheet add four sets of independent accounting balances which the control of the composition of International Reserves was exerted constituting a support for the Monetary Regime of Dollarization. However, as of September 12, 2014, with the approval of the Monetary and Financial Code of the National Assembly, it introduced a series of reforms in the legal domestic financial system, the body which exempts the Central Bank of Ecuador to maintain and publish periodically the means it deems necessary balances these four systems. International Reserves are recorded in the group accounts of International Reserves Assets in the institutional balance sheet. With a descriptive research on the subject and databases using of the Central Bank of Ecuador in relation to the figures provided until August 2014 a broader view was obtained on such management determining that international reserves are not freely availability, serve as support for the country to work in the international economy and constitute a reference variable for potential lending from international monetary organizations. In the globalized world in which we live, access to information on economic and financial nature, it is vital for stakeholders in general, be they foreign or domestic investors, government control authorities, teachers, students, etc.