Mantenimiento de la política contable de Propiedad Planta y Equipo con base en la sección 17 de “NIIF para PYMES”. Caso de Estudio: IPS Salud Santandereana S.A.S

Abstract

This degree work consisted of maintaining the “Property, Plant and Equipment” policy under the standards of international accounting standards for “SMEs”, applied to the company IPS Salud Santandereana SAS, which was developed taking into account the qualitative methodology. , descriptive, case study type. For this, the application of the relevant criteria of section 17 of the IFRS was evaluated during the development process to detect discrepancies and opportunities for improvement. Subsequently, changes were established in the valuation of “Property, Plant and Equipment” of the organization, so that they adjusted to the most current standards for SMEs. Finally, based on the recommendations of the standard, the continuous maintenance plan was created and implemented with the objective of improving the integrity and compliance of its accounting practices.