Aplicación de NIIF para pymes sección 17 y su efecto contable – tributario en la empresa minera y constructora Comincobos S.A.

Abstract

This research work presents a study related to the application of IFRS for SMEs section 17 of the company COMINCOBOS S.A. It shows a theoretical and practical study in the application of the bases to establish the recognition, measurement and presentation of property, plant and equipment. The effects demonstrate the costs and benefits of applying the new rules and present the possible difficulties that a company may experience in the implementation of the International Standards. Finally, the effect of the convergence on the company's equity and the administrative, financial and technological requirements during the process are considered. In the research, the qualitative exploratory type was applied to detail the procedures to be followed within the application of IFRS Section 17, applying the bibliographic technique to access scientific articles and books of renowned authors whose information guided the research development. Making recommendations for their organizational improvement, a situation that will increase their competitive advantages, contributing to the development of public entities.