Publicación: Efectos contables en el rubro de propiedad planta y equipo por la aplicación de la sección 17 de la NIIF para Pymes en la empresa Oxígenos del Llano S.A.S.
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The objective of this study is to establish the accounting effects of the application of section 17 properties, plant and equipment of IFRS for SMEs in the company Oxígenos del Llano S.A.S. This is a company located in the municipality of Arauca-department of Arauca, whose corporate purpose is to be a producer and marketer of medicinal gases. The research methodology used was qualitative descriptive and using primary sources of information, mainly from the data provided by the company in question. The most relevant results of the research process allow us to point out that the application of section 17 of the IFRS allows access to new markets, as well as improving levels of business competitiveness, but this implies incurring additional expenses, among others, hiring of qualified personnel in the area and the use of new software technology to comply with the work of applying these accounting standards. To the same extent, the criteria for recognition of assets were established according to the parameters of section 17 of the IFRS for SMEs.