Aplicación del deterioro en la planta productora de las pymes del sector bananero del cantón Machala.

Abstract

The purpose of this work is to investigate the application of the impairment of the production plant of small and medium-sized companies in the banana sector in the city of Machala, in order to emphasize the importance of recording the impairment in the financial statements of the entities, which are subsequently submitted to the Superintendence of Companies and in turn determine the impact of the impairment of the plant in the financial statements. In order to comply with everything described above, a positivist paradigm was designed, under a descriptive quantitative approach, under a deductive method, the application of the impairment of the production plant account of the property, plant and equipment subgroup within the financial statements of the companies was disclosed. Through the study carried out, it was determined that the companies do not apply the impairment of the production plant; however, there are biological assets within the companies and therefore they apply the impairment to them. The same items and procedures were found in the statement of financial position, income statement and explanatory notes. There is a shortage of procedures for production plant, impairment of property, plant and equipment, biological assets and impairment of biological assets in the explanatory notes. The impact of impairment on the results of small and medium-sized companies is very low. In conclusion, it is determined that the companies do not apply the impairment of the production plant within the financial statements, therefore, it is important to calculate the impairment within the banana companies and record them in the financial statements to have a better control by applying the corresponding regulations for impairment, property, plant and equipment and agriculture described in the IFRS for SMEs, which are of utmost importance for the regulatory bodies.