Gestión contable de la propiedad, planta y equipo bajo Normas Internacionales de Información Financiera (NIIF) en las pequeñas y medianas empresas colombianas

Abstract Nowadays in Colombia, the adoption of International Financial Reporting Standards [IFRS] represents an obligation for the small and medium-sized enterprises due to the law 1314 of 2009 established for the Congress of the Colombian Republic. This law wants that the financial reporting to present for every company, be similar with the international standards, which its purpose is that the information reflected in the financial statements be reliable and comprehensive; establishing processes of recognition, measurement, presentation and revelation of the financial information. The change of the norm brings with itself different modifications in the countable treatment, principally affecting the items of property, plant, and equipment; which generates for the companies a differentiable ratio between before the decree 2649 of 1993 and after that. The present article is a guide for the Colombian small and medium-sized enterprises [SMES], in what refers to the recognition, measurement, and presentation of information, in order to have a correct accounting management of the items of property, plant and equipment according to what have been established by the new normative framework; for which, has been done a description of the global context of seventeen section and the decree 2649 of 1993; an analysis of the most important changes that this international normative framework incorporates in Colombia under the decree 3022 of 2013, in relationship with the old accounting principles generally accepted in Colombia under the decree 2649 of 1993. Finally, setting as goal that the reader have a broad knowledge about accounting management through examples which facilitates the comprehension of recognition, measurement and valuation of assets represented in property, plant and equipment of SMES. Keywords: International Financial Reporting Standards [IFRS]; accounting principles generally accepted- APGA; Property, Plant, and Equipment; accounting management; IFRS to SMES; decree 269 of 1993; seventeen section; recognition; measurement; revelation; depreciation; deterioration.

• Autores: Zapata Ruiz, Kevin Alejandro; Ortiz, Liliam Andrea
• Fecha de publicación: 2018
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/5763
• Acceso en línea: http://hdl.handle.net/10819/5763
• Palabra clave: Normas internacionales de información financiera - NIIF; Principios de contabilidad generalmente aceptados-PCGA; Propiedades; Planta y equipo; Gestión Contable; NIIF para PYMES; Decreto 2649 de 1993; Sección 17; Reconocimiento; Medición; Revelación; Depreciación; Deterioro; International Financial Reporting Standards [IFRS; Accounting principles generally accepted- APGA; Accounting management; Decree 269 of 1993; Seventeen section; Recognition; Measurement; Revelation; Depreciation; Deterioration; Property, plant, and equipment; Gestion administrativa; Equipos industriales; Contabilidad
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia