Aplicación de la sección 17 propiedad, planta y equipo de la NIIF para pymes a la empresa sinfines de lucro MCI De Machala.

Abstract

The IFRS for SMEs, is a mandatory accounting regulation that must be applied by all companies in Ecuador, however, they are also applied in companies required to keep accounts through the Internal Revenue Service in their respective Income Tax form, in addition to the application of Section 17 of the IFRS for SMEs, will help to evaluate the accounting treatment of Property, Plant and Equipment, so that the users of the Financial Statements can know the information about the investment that the entity has in these elements, as well as the changes that occur in the company. Thus, this research has a qualitative-quantitative approach, since this methodology allows the researcher to measure the characteristics of the study problem and carry out an in-depth analysis to give a diagnosis of how the problem arises. In addition, through the deductive method it will be possible to analyze the weak points of the company, a survey was also applied to the representatives of the non-profit companies MCI of Machala that allowed obtaining information and knowing their opinion about the effect of the application. of this standard. After the analysis carried out, it was determined that many of the companies do not correctly apply section 17 Niff for SMEs Property, Plant and Equipment, they simply value them at the acquisition price and apply the depreciation percentage, however, in In the case of MCI de Machala, these percentages and the method of calculation are not being applied correctly, the accounting records were wrong, for this reason it is recommended that the company take into account the adjustments made that actually present the value of its Property, Plant and team. The information was processed and observed, so it was concluded that the application of the IFRS 17 standard for SMEs Property, Plant and Equipment allows to improve the economic profitability of the company, allowing to know the transparency and reliability in the measurement of assets. fixed.