Propuesta de mantenimiento de la política contable de propiedad, planta y equipo según la sección 17 de NIIF para PYMES. Caso de estudio I.P.S. A Prueba Aguachica E.U.

Abstract

In the present case study, it was proposed to update section 17 of property, plant and equipment, of the IFRS for SMEs of the IPS A PUEBA AGUACHICA E.U. The research methodology developed is the qualitative descriptive methodology, which was developed through an analysis of the financial statements, the current accounting policy for property, plant and equipment and the associated disclosure notes. In continuity with the horizontal and vertical financial analysis of the comparative financial statements for the years ended December 31, 2023, and 2022, it is possible to determine the significant relevance of the element of property, plant and equipment. As a result, a proposal was made to update the policy structure of the selected item, defining the minimum criteria for initial recognition, initial measurement, subsequent measurement, depreciation and impairment criteria, derecognition and disclosure information defined in section 17 of property, plant and equipment of the IFRS for SMEs of the IPS A Prueba Aguachica E.U.