Análisis de la implementación y aplicación de la sección 17 propiedad planta y equipo NIIF para PYMES para el sector avícola caso de estudio “Avícola Luisin”

Abstract

The present research entitled Analysis of the implementation and application of section 17 Property, Plant and Equipment of the IFRS for SMEs for the poultry sector, "Avicola Luisin" case study, aims to show how the implementation of these standards is developed in The Poultry Sector of the city of Cuenca, what are the adjustments in the accounting records to be made to generate financial statements with accurate and timely accounting information. It also seeks the opinion of the representatives of companies in this sector, regarding how the application of IFRS contributes. Thus, this research has a qualitative-quantitative approach, since this methodology allows the researcher to measure the characteristics of the study problem and to carry out an in-depth analysis to give a diagnosis of how the problem is raised. In addition, through the deductive method can analyze the weaknesses of the company, was also applied an interview to companies that is under the control and supervision of the Superintendency of Companies and a survey directed at representatives of the poultry enterprises required and Not required to keep accounts of the city of Cuenca that allowed to obtain information from primary sources and to know their opinion on the effect of the application of these norms. Subsequent to the analysis made, it was determined that many of the companies do not correctly carry out the valuation of their Property, Plant and Equipment, they simply value them at the acquisition price and apply the percentage of depreciation, however, in the case of Avícola Luissin Not being applied correctly these percentages nor the form of calculation, it was found that these were overvalued, accounting records were wrong, therefore it is recommended to the company to take into account the adjustments made that presents in real form the value of its Property, Plant And Equipment.