Aplicación de sección 17 NIIF para Pymes en una empresa de turismo
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación está enfocada en el análisis, valoración y registros contables de la propiedad planta y equipo de la Compañía de turismo El Paraíso de Puná que es una empresa dedicada a prestar servicios de guías turísticas en paseos en el Golfo de Guayaquil, las embarcaciones de tipo motor fuera de borda no se encuentran contabilizados de acuerdo a la Norma Internacional de Información Financiera para PYMES Sección 17 que es aquella que establece la forma en que se deben contabilizar estos activos, sin embargo no se está aplicando la normativa y como consecuencia no se han realizado evaluaciones sobre deterioro y depreciación. La aplicación de la normativa es de vital importancia permitiendo conocer datos reales y cifras reales reflejados en los estados financieros, mostrando incidencia en la toma de decisiones de la compañía que es objeto de estudio.
The present investigation is focused on the analysis, valuation and accounting records of the Property, plant and equipment of the tourism company El Paraíso de Puná, which is a company dedicated to providing tourist guide services on trips in the Gulf of Guayaquil. Outboard engine type are not accounted for in accordance with the International Financial Reporting Standard for SMEs Section 17, which is the one that establishes the way in which these assets should be accounted for, however, the regulations are not being applied and as a consequence there is no they have carried out evaluations on deterioration and depreciation. The application of the regulations is of vital importance allowing knowing real data and real figures reflected in the financial statements, showing incidence in the decision making of the company that is object of study.
The present investigation is focused on the analysis, valuation and accounting records of the Property, plant and equipment of the tourism company El Paraíso de Puná, which is a company dedicated to providing tourist guide services on trips in the Gulf of Guayaquil. Outboard engine type are not accounted for in accordance with the International Financial Reporting Standard for SMEs Section 17, which is the one that establishes the way in which these assets should be accounted for, however, the regulations are not being applied and as a consequence there is no they have carried out evaluations on deterioration and depreciation. The application of the regulations is of vital importance allowing knowing real data and real figures reflected in the financial statements, showing incidence in the decision making of the company that is object of study.
Descripción
Palabras clave
NIIF PARA PYMES, NIIF, REGISTROS CONTABLES, PROPIEDAD