Aplicación de la sección 17 de NIIF para pymes en la empresa minera Grumincab Cia. Ltda. De Zaruma en el 2019, para mejorar la información financiera.

Abstract

The purpose of this research is to apply section 17 of the IFRS for SMEs in the mining company GRUMINCAB CIA. LTDA. of Zaruma, corresponding to the 2019 period, to improve the financial information, and in turn the respective accounting records, which must be included in the financial statements of the property, plant and equipment; The object of study is the application of section 17 of the IFRS for SMEs in the mining company GRUMINCAB CIA. LTDA., Said company does not carry out the accounting of its fixed assets based on section 17 IFRS for SMEs, resulting in ignorance of the existing reality of what it owns to carry out its economic activity. Knowing reliable and verifiable information is feasible to make decisions, giving an advantage in the company to know if there is any asset that requires renewal, cancellation or sale to meet the requirements during each fiscal year, the investigative objective started from applying section 17 of IFRS in the mining company GRUMINCAB CIA. LTDA. of Zaruma to optimize financial information, as an applied research methodology it was determined to carry out a descriptive study, which allows obtaining the collection of information based on the current reality of the company GRUMINCAB CIA. LTDA. Finally, it is concluded that it was important to analyze the components of section 17 Property, Plant and Equipment IFRS for SMEs and the importance of creating the accounting policy as a basis for the application of international standards.