Análisis del deterioro de valor de propiedad planta y equipo según sección 27 de la NIIF para PYMES en la industria textil caso: Zhiros Cía. Ltda.

Abstract

This work titration takes place in 3 chapters comprising the analysis of impairment of the elements of Property, Plant and Equipment and likewise establish a diagnosis in the application of section 27 of the IFRS for SMEs both Zhiros company Cia. Ltda. As in the textile sector. In Chapter I the understanding of International Financial Reporting Standards involved in the analysis seeks such as Section 17 of the IFRS for SMEs and Section 27 of the IFRS for SMEs which provide information about the treatment to be applied to the elements of property, plant and equipment from purchase to the lower of those elements. In Chapter II the situation of the company Zhiros Co. described. Ltda. In order to understand the environment in which it develops and facilitate understanding of subsequent analyzes. In the same way the operation of the Textile Sector, its importance, growth, development and constituent companies described procedures for the treatment of property, plant and equipment are established. In Chapter III the practical application of section 27 of the IFRS for SMEs within the Company Zhiros Co. is performed. Ltda. And evaluation of the companies forming the Textile Sector by applying surveys.