Análisis del impacto financiero en la aplicación de la NIC 16 propiedad, planta y equipo en las empresas certificadoras de la calidad durante el período 2020

Abstract

The primary objective of this investigation is to understand and identify the development of incidence that the application of the International Accounting & Property Norm 16 (NIC) has in the industry and equipment of the certifying quality companies of Ecuador. The process of this investigation was developed by a descriptive methodology that identified the primary financial issues that companies have; for the final data compilation, various software was used for the questionnaire and the bibliographic review which helped to sustain the theoric results. The impact analysis was made by a horizontal and vertical study of the financial statements, allowing us to understand the level of fluctuation in the primary accounts in the control and registry of the property, land, and equipment. Similarly, the key ratios were calculated in order to identify the level of incidence, for the cost-effectiveness, liquidity, debt, and work capital. The investigation objectives concluded that the argumented hypothesis is correct, based on the data collected using the journals from 2019 to 2020 as references.