Implementación niif sección 17 maquiservicios sas

Abstract

The research project is focused on the implementation of international financial reporting standards IFRS section 17 for SMEs property, plant and equipment, to the company Multiservices SAS, we were able to observe and determine according to what was learned that this company is not applying the standards regulations in force for this item, for this reason we want to focus on the application of the correct way in which the recognition, measurement and presentation of this item in the financial statements of the organization must be determined, we take as a reference the IFRS guidelines for SMEs determined in Law 1314 of 2009 and Decrees 3022 of 2013 and 2267 of 2014, which give us the guideline to carry out the real estate revaluation model, the useful life of assets, depreciable assets in their entirety and write off assets. disused assets, in order to determine the reality of each component of the company's assets. With this project we want to demonstrate to management the importance of applying the international financial reporting standards IFRS for section 17, the impact it represents, the opportunities it provides for financial improvement, obtaining greater benefits and results for the organization in the economy. usually. The conclusions reached, the management will have the power to accept them and give them the corresponding implementation.