Aplicación de la sección 17 niif para pymes propiedad, planta y equipo en Constructora Calderón S.A.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene por finalidad realizar el análisis, valoración y elaboración de los
respectivos registros contables, mismos que deben constar en los estados financieros de la
propiedad, planta y equipo; el objeto de estudio es la constructora Calderón S.A. ubicada en la ciudad
de Guayaquil, mencionada empresa cuenta no realiza la contabilización de sus activos fijos en base
a la sección 17 NIIF para Pymes dando como consecuencia el desconocimiento de la realidad
existente de lo que posee para realizar su actividad económica, la construcción. Conocer
información fiable y verificable es factible a la hora de tomar decisiones, otorgando una ventaja
en la empresa para conocer si existe algún activo que requiere renovación, baja o venta para
cumplir con los requerimientos durante cada año fiscal. Para la realización del trabajo de
investigación se determinó necesario establecer el cálculo de deterioro y la depreciación de los
activos fijos en base a la normativa internacional que rige las condiciones para elaborar la
contabilización. Como metodología de investigación aplicada se determinó realizar un estudio de
campo, misma que permite obtener la recolección de información en base a la realidad actual de
la empresa Calderón S.A. Finalmente, se determinó la correcta contabilización de los activos fijos
basado en las directrices que determina la sección 17 de la NIIF para Pymes.
The purpose of this research is to analyze, evaluate and prepare the respective accounting records, which must be included in the financial statements of the property, plant and equipment; the object of study is the construction company Calderón S.A. located in the city of Guayaquil, mentioned company account does not realize the accounting of its fixed assets based on section 17 IFRS for SMEs, resulting in the ignorance of the existing reality of what it has to perform its economic activity, construction. Knowing reliable and verifiable information is feasible when making decisions, granting an advantage in the company to know if there is any asset that requires renewal, lowering or sale to meet the requirements during each fiscal year. In order to carry out the research work, it was necessary to establish the calculation of impairment and the depreciation of fixed assets based on the international regulations that govern the conditions for preparing the accounting. As a methodology of applied research, it was determined to carry out a field study, which allows the collection of information based on the current reality of the company Calderón S.A. Finally, the correct accounting for fixed assets was determined based on the guidelines determined in section 17 of the IFRS for SMEs.
The purpose of this research is to analyze, evaluate and prepare the respective accounting records, which must be included in the financial statements of the property, plant and equipment; the object of study is the construction company Calderón S.A. located in the city of Guayaquil, mentioned company account does not realize the accounting of its fixed assets based on section 17 IFRS for SMEs, resulting in the ignorance of the existing reality of what it has to perform its economic activity, construction. Knowing reliable and verifiable information is feasible when making decisions, granting an advantage in the company to know if there is any asset that requires renewal, lowering or sale to meet the requirements during each fiscal year. In order to carry out the research work, it was necessary to establish the calculation of impairment and the depreciation of fixed assets based on the international regulations that govern the conditions for preparing the accounting. As a methodology of applied research, it was determined to carry out a field study, which allows the collection of information based on the current reality of the company Calderón S.A. Finally, the correct accounting for fixed assets was determined based on the guidelines determined in section 17 of the IFRS for SMEs.
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Palabras clave
SECCIÓN 17 NIFF PARA PYMES, PROPIEDAD, PLANTA Y EQUIPO, DEPRECIACIÓN