Publicación: Propuesta de política contable propiedad planta y equipo (sección 17) para una empresa de pintura en polvo
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In this work we can observe a model of accounting policy of property, plant and equipment for a company that produces powder paint, and the implications or factors that international financial information standards have in small and medium-sized companies in the city of Medellín, For the preparation of this policy we took into account all the Sections that the International Accounting Standards Board or better known as the IASB provides regulations for the preparation of financial information under international standards, in this project we find some inconsistencies that SMEs have compared to international standards these companies have a very low property, plant and equipment asset value compared to the unit of measurement indicated by the regulations. For SME companies in the city of Medellín, it would be an immense impact on their financial statements, this regulation would not allow them to increase all their assets and that loss would be reflected in their equity, this case could leave the companies in a state of liquidation.