Mantenimiento de la sección 17 de NIIF para PYMES, aplicado a la empresa SU SALUD S.A.S

Abstract

This research work corresponds to a case study in which section 17 IFRS SMEs is maintained to a Colombian health sector company called Su Salud S.A.S , because although the company has made the conversion to international standard, these standards are not being applied correctly to the item of property plant and equipment, for this purpose it is proposed to present a theoretical and practical exposition on the application of the bases to determine the recognition, the measurement and presentation of this item in the financial statements of the company, which is located in the city of Bucaramanga Santander, takes as reference the new guidelines of the IFRS for SMEs, established in law 1314 of 2009 and its regulatory decrees, The methods to be used are the conduct of a physical inventory at the facilities, in which its cost, depreciation and useful lives will be evaluated in order to determine the veracity of the component within the total assets of the organization. The objective is to comply with international guidelines and guarantee to the different users of financial information, truthfulness in the items that are deposited in the financial statements, for investment or management decision-making purposes that may affect society. The results obtained will be subject to management consideration, which will evaluate the proposal that results later on from the application of standards established in the accounting policies of the organization, It shall also take the corrective measures applicable to the different situations identified during the development of the case study.