Publicación:

Análisis del proceso de transición a normas internacionales de información financiera (NIIF) para propiedad, planta y equipo en cooperativa multiactiva universitaria nacional (comuna) y efectos posteriores

Resumen

This research paper presents a case study in which the IFRS for PYMES section 17 was applied to the plant and equipment of the Cooperativa Multiactiva Universitaria Nacional COMUNA of the solidary sector, in which the implementation of the standard and the scope of application of this, after the transition to determine the recognition and measurement of the subaccounts corresponding to this item. A comparative analysis between the local and International Accounting Standards was carried out to determine the impact of the transition on the development of the company's corporate purpose. The new accounting policies that are required under the parameters of the IFRS for PYMES are presented, analyzing the compliance of these in what is incumbent on the entity, and for this, we take samples of assets, invoices and other necessary supports in order to validate the measurement of each of these. We made a report with the purpose of suggesting, being the case to the company, possible improvements in the treatment of the account and subaccounts of plant and equipment property, in order to comply with the norm and show in a better way the economic reality of the entity.