Evaluación de la conformidad con la NIC 16 en el contexto empresarial ecuatoriano: Un análisis a partir de los estados financieros y las notas explicativas de las empresas de construcción

Abstract

The research focuses on the assessment of compliance with IAS 16 in construction companies in Ecuador, a relevant topic given the importance of this sector in the country's economy. The study is justified by the need to ensure accuracy and transparency in the presentation of accounting information, a fundamental aspect for financial decision-making. The objectives of the research were to assess compliance and accuracy in the application of IAS 16 in these companies, as well as to identify specific areas for improvement in their accounting practices. To this end, a detailed analysis of the financial statements and explanatory notes of a total of 47 companies in the construction sector in Ecuador was carried out. The main results obtained indicate that most companies comply with the criteria for classification, measurement and depreciation of assets established by IAS 16. However, areas for improvement in accounting reporting were identified, such as the reconciliation of carrying securities and the disclosure of asset restrictions. In conclusion, the importance of improving the quality and transparency of accounting information in the construction sector in Ecuador is highlighted.