NIIF para pymes sección 17 y los Estados Financieros de la empresa “ADECAMOR Cía. Ltda.” Período 2022.

This study aims to determine the impact of NIIF for small and middle-sized businesses, section 17 on the financial statements of the company "ADECAMOR Cía. Ltda." for the year 2022. The research used a deductive method with both qualitative and quantitative approaches because the researcher used the NIIF for small and middle-sized businesses section 17, which addresses the treatment of Property, Plant, and Equipment in the financial statements of the company under study. The data collection techniques used were observation, interviews, and document analysis. The results determined that while asset revaluation does not directly affect cash flows, it can influence net income through changes in depreciation and impairment expenses. This, in turn, can negatively impact liquidity indicators and other relevant financial metrics, such as the coverage ratio. The research concluded that the cost method, used by ADECAMOR company from 2022 to the present, is characterized by its simplicity and lower administrative costs. Therefore, the implementation of the revaluation method is recommended as a strategy to strengthen the company's financial position and capitalize on the benefits derived from this accounting change. The adoption of the revaluation method has shown significant impacts, such as an increase in total assets and equity, improving solvency and the debt-to-equity ratio, reflecting a more balanced and attractive financial structure for investors and financial entities.

• Yazar: Vargas Velasco, María Rosario (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2025
• Konular: NIIF; Depreciación; Revaluación; Propiedad Planta y Equipo
• Online Erişim: http://dspace.unach.edu.ec/handle/51000/14801