Análisis de la transición de rubro de propiedad planta y equipo de compañías avícolas que pasan de NIIF PYMES A NIIF PLENAS.

Abstract

The objective of this research work is to analyze the financial impact on companies in the poultry sector in a transition process from IFRS PYMES to IFRS FULL of property, plant and equipment. The research is composed of chapters through which it is possible to illustrate the development of each proposed objective. The research is based on a theoretical framework, which presents and defines the main comparative standards that are part of the transition process from the IFRS SMEs to the full IFRS in property, plant and equipment. The following chapter develops the research plan, in which it illustrates the existing problems, the hypothesis that is intended to be demonstrated and the main and specific objectives of the research, and then describes the methodology to be used that will allow achieving the best results of the study where they will be described. The samples and the chosen method of analysis. Then the research is fully developed where the findings that the use of the methods already written show, two numerical cases of the sector are also presented, where the numerical development of the application of the transition process from IFRS SMEs to full IFRS in the sector is presented. Poultry. Determining the financial impact through financial indicators. In the last chapter, the results of the research are analyzed and it is finally concluded that the application to full IFRS strengthens the poultry sector and contributes positively to financial strengthening and information transparency. Keywords: financial impact, property, transition, indicators, accounting policies, fixed assets.