Análisis de la aplicación de la sección 27 NIFF para PYMES, deterioro de valor de los activos en el sector de sociedades anónimas de Empresas de transporte regular o no regular de carga por carretera de la ciudad de Cuenca durante el período 2013. Caso práctico Transportes Transmaserpi S. A.

Abstract

The present thesis ¨Analisys of the Application of the Section 27NIIF for PYMES, and the lowering of value of the Active Sectors of Anonymous Societies of Transportation Company, regular or non of the highway of the city of Cuenca during the 2013 term. Applied to Transmaserpi Transportation S.A made up of 4 chapters which deal with determining the loss of property value, set and appliences. Tangible Active Inventories which are produced when the import of active books is superior to its renewable import.

In Chapter 1 it is based on knowledge of the Transit Sector of heavy load in the city of Cuenca and specifically of Transmaserpi S.A case study.

In Chapter 2, it makes reference to the evolution of the NIIF for PYMES and that of the theoretic frame and treatment of the norm coupled with its legal base.

In Chapter 3, an analysis is made of the applied applications and implementation, financial and tribunal of the Section 27 NIIF PYMES within the Sector and of our practical case which will allow the company to make important decisions.

Finally in chapter 4, conclusions and recommendations are detailed with the means to allow Transmaserpi S.A to achieve its goals and set objectives