Análisis de los efectos contables y tributarios de la aplicación de modelos de costo y revaluación de las NIIF en propiedad, planta y equipo en el sector industrial en la ciudad de Cuenca

Abstract

Due to the scientific and technological advances in the industrial sector, the accounts of Property, Plant and Equipment have a great participation in the value of the companies. Until 2009 accountants had different approaches to their recognition, measurement and presentation. In order to solve this, Ecuador enters into a process of adoption of the international standard IFRS, which is controlled by the Superintendency of Companies and what led to accounting and tax consequences that affected financially the companies. The project was framed in a mixed approach (qualitative and quantitative) in which tools such as Excel, SPSS, financial statements, accounting journals, articles, regulations, among others were used; All linked to Property, Plant and Equipment. The paper proposes a comparative study of the Ecuadorian accounting standards EAS and the international Financial Reporting Standards IFRS and its different accounting and tax effects. Finally, it presents the results obtained, conclusions and recommendations for the industrial sector in the city of Cuenca.