NIIF para PYMES: propiedad, planta y equipo, aplicado en el Centro Quirúrgico Metropolitano López Ordoñez en el periodo 2011

Abstract

Considering the complexity of the understanding and treatment of the International Financial Reporting Standards (IFRS) has considered making this research work in order to provide information more reliable and to establish clear parameters for comparison between International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (PGA). We considered it important to study the property plant and equipment based on the IFRS for SMEs, because it is a current topic, so it is necessary to focus on the accounting for assets as it is one of the most important items of the company in order to achieve adequate management with purpose entailed to the future profit.

With the implementation of International Financial Reporting Standards (IFRS), we have established a better management of the assets, a better estimate of their fair value as of the life of each asset comprising the Property, Plant and Equipment with which we can determine which assets should be written off in order to reduce costs, so we provide a more reliable and accurate to serve as foundation in business and management decisions.