Tratamiento contable de contratos del estado bajo la modalidad subasta inversa electrónica (SIE) para adquisición de bienes normalizados en prefabricados para obras de construcción, desde el punto de vista de proveedores PYMES en la ciudad de Cayambe

Abstract

The present investigation addresses the aspects that arise from the problem that the SME suppliers of prefabricated components for construction works in the city of Cayambe, who auction in the national public procurement system under the electronic reverse auction - (SIE) modality, especially those that are derive from the lack of treatment, recognition and registration dictated by section 23 of the IFRS for SMEs. It is evident that the income from contracts with the State pending liquidation are not recorded as deferred tax assets so that they affect the corresponding fiscal year regardless of the billing date. In addition, a referential scheme of registration of the transactions derived from the contract and its analysis with respect to the criteria of the accountants of the PYMES under study in the city of Cayambe is established.