Evaluación de la cuenta propiedad planta y equipo, aplicando la sección 17 de Normas Internacionales de Información Financieras (NIIF-PYMES) y su incidencia en la información de los estados financieros de la Empresa Exportadora Bananera del Ecuador EXPOBANEC S.A. año 2012
Research related to the adoption of Section 17 of the International Financial Reporting Standards for Small and Medium Enterprises (IFRS-SME) Property, Plant and Equipment main effects are important because it enables business growth, aims " Assess Property Plant and Equipment applying Internat...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2015
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| Schlagworte: | |
| Online Zugang: | http://repositorio.uteq.edu.ec/handle/43000/1575 |
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Tag hinzufügen | Zusammenfassung: | Research related to the adoption of Section 17 of the International Financial Reporting Standards for Small and Medium Enterprises (IFRS-SME) Property, Plant and Equipment main effects are important because it enables business growth, aims " Assess Property Plant and Equipment applying International Financial Reporting Standards (IFRS-SME) and determine the impact on the information in the financial statements of the banana exporting company of Ecuador SA EXPOBANEC account Year 2012 ". The methods used were deductive, inductive to describe the problem in terms of the implementation of IFRS in section 17, techniques used and the manager interviews, surveys and official accountant, company employees, such as primary and secondary sources based on the judgment and opinions of the various authors, laws and regulations related to the subject of study. For the Banana Export Company of Ecuador EXPOBANEC SA has not been easy to implement these new rules to make way for the fulfillment of the application due to its high cost, the staff working in the company does not have the expertise nor is trained on the basic knowledge of the section 17 group accounts property, plant and equipment to apply in the business, to effect this could cause great economic losses to the company and even go bankrupt due to the lack of reliable information for decision making financial information appropriately. Besides the adjustment method according to section 17 of IFRS accounting policies established and settled because the company does not have to present them as well as the Plant and Equipment Property in accordance with Financial Reporting Standards for Small and Medium Enterprises and proper accounting, to improve and correct way to comply with these tax provisions. |
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