Análisis de los modelos de costo y revaluación de las NIIF en propiedad, planta y equipo de las Empresas de servicios en la ciudad de Cuenca y su efecto tributario financiero

Abstract

The development of the present research project focused on the models analysis of cost and revaluation of property, plant and equipment of the companies active services, which apply full IFRS in the city of Cuenca; to thus establish differences and effects arising before and after the adoption of the IFRS process. Services companies analyzed belong to group two according to the schedule of implementation of IFRS established by the Superintendency of companies, securities and insurance. This group had as a transition stage in 2010 and 2011 adoption period. This project aims to determine if the unaffiliated adjustments to property, plant and equipment, were properly treated and the effects that caused this stage within enterprises. So thus presented financial statements are timely, consistent, and predictable at the time that an end user to interpret the information.