Efectos de la aplicación de la NIIF para PYMES sección 27 sobre (Deterioro de valor de los activos) en empresas de manufactura en el sector Carcelén Industrial del DMQ enel periodo 2020.

Abstract

Companies that belong to the manufacturingsector generate high annual incomes to Ecuador’s economy. The financial standards of small and medium-sized companies considered “SMEs” must be developed and applied based on the International financial Reporting Standrs –IFRS for SMEs in order to have timely and reliable financial informacion on the economic reality of the company.The IFRS for SMEs 27 Section deals with Impairment of assets. This is the international standard that regulates the control and monitoring that must be given to the assets, which are impaired and the values of the assets to be considered for a correcto calculation from the accounting perspective.The purpose of this research is to analyze the effects of the application of the IFRS for SMEs Secion 27 in the assets that suffered impairment of the companies of the manufacturing in the Carcelen Industrial sector of the Metropolitan District of Quito, which was conducted a field research through surveys in order to interpret and analyze the effects of the application of the IFRS for SMEs Section 27 against the impairment of the value of assets in the manufacturing sector that despite the mandatory suspension of business activities, the impairment in most of the companies was not significant. Regarding the financial and tax aspects, the impariment of the value of assets is considered as a non-deductible expense, but it is important to recognize it for accounting purposes because ir will be affected in the financial statements at the time when they are subject to a sale or transfer.