Efectos en el cambio de modelo de medición en la propiedad planta y equipo de las empresas pymes
Fecha
2021
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Universidad Guayaquil
Resumen
El trabajo de investigación propuesto que tiene como título EFECTOS EN EL CAMBIO
DE MODELO EN LA MEDICIÒN DE PROIEDAD PLANTA Y EQUIPOS EN LAS
EMPRESAS PYMES, tiene por objetivo evaluar los efectos que pueden causar los cambios
modelo de mediación. Este trabajo se pudo establecer mediante la problemática de
condicionamiento de modelo de medición que tenían las PYMES, y luego de la reformatoria a la
normativa NIFF para PYMES en la sección 17, ya se puede considerar el modelo de revaluó
como otra opción para estas empresas. Para evaluar los efectos, se utilizó como metodología la
recopilación de información mediante encuestas que se realizó al área contable de estas
entidades, donde se pudo determinar las perspectivas profesionales, donde gran parte de ellos
considera en mantener el modelo del costo, ya que piensan que el modelo del revalúo significa
costos adicionales, y también este puede generar una controversia entre el marco legal y la
normativa contable. Como recomendación se enfatiza que las entidades deben evaluar en primer
lugar las necesidades empresariales y objetivos financieros y cuáles son sus perspectivas futuras
de financiamiento, y también dependiendo del análisis de cada uno de los elementos del grupo
de Propiedad, Planta y Equipos, mediante la opinión de un experto en peritaje se considere el
mejor modelo de medición a elegir para cada una de estas empresas.
The proposed research work entitled EFFECTS ON CHANGE OF MODEL IN THE MEASUREMENT OF PROPERTY PLANT AND EQUIPMENT IN THE SME COMPANIES, aims to assess the effects that changes can cause mediation model. This work could be established through the problem of conditioning of the measurement model that the SMEs had, and after the reformatory to the IFRS regulation for SMEs in section 17, the revaluation model can already be considered as another option for these companies. To evaluate the effects, the methodology used was the collection of information through surveys that were carried out in the accounting area of these entities, where it was possible to determine the professional perspectives, where a large part of them consider keeping the cost model, since they think that the revaluation model means additional costs, and this can also generate a controversy between the legal framework and the accounting regulations. As a recommendation, it is emphasized that entities must first evaluate place business needs and financial goals and what their future prospects are financing, and also depending on the analysis of each of the elements of the group of Property, Plant and Equipment, through the opinion of an expert in expertise, the best measurement model to choose for each of these companies.
The proposed research work entitled EFFECTS ON CHANGE OF MODEL IN THE MEASUREMENT OF PROPERTY PLANT AND EQUIPMENT IN THE SME COMPANIES, aims to assess the effects that changes can cause mediation model. This work could be established through the problem of conditioning of the measurement model that the SMEs had, and after the reformatory to the IFRS regulation for SMEs in section 17, the revaluation model can already be considered as another option for these companies. To evaluate the effects, the methodology used was the collection of information through surveys that were carried out in the accounting area of these entities, where it was possible to determine the professional perspectives, where a large part of them consider keeping the cost model, since they think that the revaluation model means additional costs, and this can also generate a controversy between the legal framework and the accounting regulations. As a recommendation, it is emphasized that entities must first evaluate place business needs and financial goals and what their future prospects are financing, and also depending on the analysis of each of the elements of the group of Property, Plant and Equipment, through the opinion of an expert in expertise, the best measurement model to choose for each of these companies.
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Palabras clave
PROPIEDAD ., PLANTA Y EQUIPOS, MODELOS DE MEDICIÓN
Citación
APA