Publicación:

Diferencias de los procedimientos contables de la empresa Cooperativa de Transportadores de Nororiente COOTRANSNOR sobre propiedad, planta y equipo con la aplicación de la NIIF 17 para PYMES.

Resumen

Accounting has been practiced for miles of years, but with a problem that is evident until the last century with the emergence of globalization; which is summarized in the emergence of a common standard of accounting standards that can be understood among all nations. From there the IFRS are born, this being a global framework that has been standardized since 2009 in Colombia but whose application results in different changes that generate trauma among those who know accounting science. Among the new variations made by the application of IFRS, we find the reference to property, plant and equipment summarized in section 17 for SMEs. For the correct implementation of this international regulation, it should be reviewed what changes occur. The research is not experimental of descriptive and qualitative type, and it is expected to give COOTRANSNOR Company one of the guidelines and procedures to optimize the accounting processes in the Property, plant and equipment. The objective of the investigation is to identify the differences in accounting procedures of the Cooperativa de Transportadores del Nororiente COOTRANSNOR on Property, Plant and Equipment with the application of IFRS 17 for SMEs; The methodology that is implemented is descriptive, taking information from second-hand sources; that is, it is not an experimental work but an analysis of an existing documentation; ; and which will have a qualitative approach reflected in what will be done with the work, which will identify the changes in accounting procedures with the IFRS.