Publicación:

Efectos generados a los activos fijos (propiedad planta y equipo flota y equipo de transporte) del sector transporte terrestre con la implementación de las NIIF para pymes

Resumen

This work considers that IFRS is based on the reliability of financial information, since this is best achieved when there is greater knowledge of regulations. To address this hypothesis, a case study is carried out in the land transport sector in plant and equipment ownership (fleet and transport equipment). Which throws us, as the implementation of an inadequate accounting policy, can generate negative changes in the equity value of a company. In conclusion, it is obtained that companies in the land transport sector must take into account intangibles in their fleet and transport equipment, since it is important to carry out an adequate accounting policy in their implementation and subsequent measurement of these assets. Following convergence, large investments were made in implementation, such as staff training, better technological tools and not leaving behind the tax rules that govern us; All this had a post implementation effect. With all the international treaties that Colombia has signed and the growth of the economy worldwide, it is necessary to seek a more universal financial language in this way international standards open new doors and opportunities for the country, seeking to improve the economy and power continue enjoying the loans granted by the world bank and improve foreign investment.