Análisis del impacto de la medición de la propiedad planta y equipo en las pymes del sector de la construcción ubicadas en el municipio de Bucaramanga bajo NIIF

Abstract

Through the Law 1314 of 2009 it was a renewal of the accounting’s country companies. Right after this, "the principles and standards of accounting and financial information and information assurance accepted in Colombia are regulated. The competent authorities indicated the procedure for its issuance and the entities responsible for monitoring its compliance were determined” (p.1) It pretends that all those companies report their financial statements based on qualities as compressibility, transparency, relevance, reliability and utility for decision making by users. This research allows to obtain an analysis about the impact of the measurement of property, plant and equipment in SMEs in the construction sector based on Bucaramanga under IFRS in their financial statements, a practical theoretical study about the application of the bases to define the appreciation, measurement and presentation and disclosure of property and equipment according to section 17 of the IFRS for SMEs of the companies studied. Then, based on the first section 17 of the IFRS was proposed to that entrepreneurs having a didactic tool straight relate with financial reports. A pattern was design to be able to deeply check the application of the section property 17 plus the equipment assessed adapted to the operation sector, also a diagnosis was completed to identify the effects of the implementation to stipulated information requirements detailed through this section making the respective disclosures and evaluating compliance with standard. Subsequently, the proportionality of the PPYE item in the financial statements vs. the total assets was measured, simultaneous knowing the results we sure apply the Z2 Emerging Markets Corporate Bond Scoring System-EMS to be applied to the 82 companies linked to the Sample of research to assign a forecast of bankruptcy. What’s more above the behavior in the decrease of the construction sector in the years 2015 to 2019 as shown by the statistics in the CAMACOL reports of these years. Finally, the conclusions and recommendations of the investigation were given.