Análisis de los efectos contables y tributarios de aplicación de modelos de costo y revaluación en propiedad, planta y equipo en las Empresas que utilizan NIIF completas en el sector comercial en Cuenca-Ecuador

Abstract

This research is based on determining the accounting and tax effects according to the application of the cost and revaluation models in the items of property, plant and equipment of the companies in the commercial sector of the city of Cuenca, taking as a practical example of application the company “Salvador Pacheco Mora S.A.” As representative sample was considered to 34 companies, of which one of them did not go through the process of transition, resulting so a total of 33 companies that will serve for the respective analysis. The data were obtained from the portal of documents of the Superintendence of companies, which have enabled the corresponding analysis of the companies applying international standards of financial information (IFRS) complete as they are; Financial statements, reports of audit, and explanatory notes. The research proposes a comparative study of the Ecuadorian accounting standards and international financial reporting standards, as well as the effects of this adoption, generating results, conclusions and recommendations for the commercial sector of the city of Cuenca.