NIIF para las PYMES: propiedad, planta y equipo

The International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

En este documento se habla sobre una de las principales modificaciones que sufrio la contabilidad en colombia. La propiedad Planta y Equipo y el como clasificar dicha informacion.

2015

2018

Nowadays in Colombia, the adoption of International Financial Reporting Standards [IFRS] represents an obligation for the small and medium-sized enterprises due to the law 1314 of 2009 established for the Congress of the Colombian Republic. This law wants that the financial reporting to present for every company, be similar with the international standards, which its purpose is that the information reflected in the financial statements be reliable and comprehensive; establishing processes of recognition, measurement, presentation and revelation of the financial information. The change of the norm brings with itself different modifications in the countable treatment, principally affecting the items of property, plant, and equipment; which generates for the companies a differentiable ratio between before the decree 2649 of 1993 and after that. The present article is a guide for the Colombian small and medium-sized enterprises [SMES], in what refers to the recognition, measurement, and...

Descargo de responsabilidad: el IASB, la Fundación IFRS, los autores y los editores no aceptan responsabilidad alguna por cualquier pérdida que se pueda ocasionar por actuar o abstenerse de actuar basándose en el material incluido en esta publicación, ya sea causada dicha pérdida por negligencia o por cualquier otro motivo.

2019

La presente investigación tuvo como objetivo principal Analizar la aplicación de la sección 17, propiedad, planta y equipo de la NIIF PARA PYMES en la empresa Centro de Especialidades Médicas San Fernando S.A.C., Huaraz 2018. Durante el proceso de investigación se identificó la realidad problemática respecto a la investigación. También se pudo conocer a profundidad el variable de estudio el cual viene a ser la sección 17 de la NIIF para Pymes obteniendo sustento de varios autores. Respecto a la metodología de la investigación se desarrolló una investigación de enfoque cualitativo, de diseño interpretativo en el que se circunscribe el método estudio de caso, donde la información fue tomada de la realidad, la cual fue analizada y explicada mediante la recolección de datos en base al análisis documental y una entrevista realizada a la contadora. Por último, como resultado de la investigación conforme a los objetivos planteados, se concluyó que en la empresa Centro de Especialidades Méd...

2012

The aim of this study is to determine the most important aspects when evaluating whether there is evidence of Impairment Loss in Item Property, Plant and Equipment and procedures for determining the value of assets exceeds the recoverable amount, value that may be recovered through use to the end of life or sale of assets. If so, the asset shall be recognized as impaired and subject to compliance with the provisions of the IFRS for SMEs, which states that an entity must record the appropriate accounting for impairment loss of value will be defined key concepts related to the topic, most of which are accompanied with simple examples, to allow the reader a good understanding of them. Policies will be established for accounting for the impairment losses, analyzing the asset valuation method being Historical Cost: Cost less depreciation and impairment Historical Accumulated if any. Also be specified when the entity shall reverse the amount of Impairment Loss because these assets have improved their ability to produce cash flows or market value has increased, the reversal may be partial or total, depending on the evidence that led to the loss, disappeared entirely or not, with the passage of time.

2010

The present thesis has as objective to present a theoretical and practical analysis on the NIIF FOR PYMES "INVENTORIES." The inventory is then an important piece in the accounting since it is fundamental to determine the real patrimonial situation of a company in a certain moment. The physical inventories constitute a valuable tool since only for the control of the countable registration by means of the physical recount of the different goods, and their comparison with the data offered by the accounting, you can conclude that the information provided by this last one is correct.