Publicación: Impacto de la implementación de la sección 17 de las NIIF para pymes caso: empresa Transad s.a.
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In the present work we will study the impact that the implementation of section 17 of the IFRS for SMEs, in relation to the property plant and equipment in a cargo transport company which we started with the description of the Colombian regulations that are regulated by decree 2649 of 1993 and also with a description of section 17 of the IFRS for SMEs Property, plant and equipment that is regulated by decree 3022 of 2013. Then we will analyze the qualitative impact in the item of property, plant and equipment in the company TRANSPORTERS ASSOCIATES OF THE CARIBBEAN S.A. Which we will take the period comprised (2014 Preparation) and (2015 Transition). Finally, it was found that the implementation of section 17 brought accounting, financial changes which allows the company to generate greater competitiveness nationally and internationally