Evaluación del control, uso y manejo de propiedad, planta y equipo de acuerdo a las NIIF para PYMES sección 17 aplicada al sector textil de la ciudad de Cuenca durante el período 2012

Abstract

Our study consists of four chapters, the first chapter is about the theoretical foundation of the NIIF for PYMES, since the year that began the transition of NIIF for the three groups that were previously established by the Superintendence of Companies by the Resolution No. 08 .G.DSC.010 of November 20, 2008, the history, the importance of the NII for PYMES. The second chapter will discusses the textile sector in Cuenca city, we will begin with a brief overview worldwide and in Ecuador, also we will present statistical data of the main economic sectors in the city, where provinces have most concentration of PYMES, the classification of PYMES according to the number of workers, the value of annual sales and net revenue value. In the third chapter we will focus on the evaluation of the control, use and management of property, plant and equipment according to the Standard, we consider necessary for the recognition of an asset as an item of property, plant and equipment, the classification, the initial measure and subsequent recognition, among other important points, for it will developed practical exercises, and then conclude with an accounting, tax and financial analysis that would be performed through surveys and analysis of financial statements made to companies engaged in the textile sector. Finally, in the fourth chapter conclusions and recommendations of the investigation.