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 PYMES de comercio al por mayor y menor

Abstract

This investigation about the Properties, Infrastructure and Equipment (PIE) in Small and Medium Businesses (PYMES) in Ecuador was carried out with the purpose of identifying areas of compliance and improvement opportunities in accounting practices. The objective of this study was to evaluate conformity with section 17 of the International Policies of Financial Information (NIIF) for PYMES, based on their financial status and explicative notes. The methodology of this research was basic, mixed approach, non-experimental, with descriptive-explicative reach and transverse study design. Furthermore, simple random sampling by convenience-stratification of a conglomerate of 50 PYMES was applied by utilizing a conformity evaluation matrix with 21 criteria. Results indicate that, notwithstanding lack of obligation, these businesses do adopt both the general and “for PYMES” versions of the NIIF. In fact, their general compliance score is satisfactory. Nevertheless, merely 42 businesses abide by policies for the treatment of PIE. Therefore, it is evident that there are potential areas of improvement in terms of integral compliance with Section 17 of the NIIF. In conclusion, 42 PYMES from the study were aware of the significance of adopting international accounting standards in order to improve financial transparency. Thus, they have been properly implemented. Nonetheless, there are still some areas that require further attention and improvement so as to promote greater trust in financial information and strengthen the credibility of these businesses.