Efecto de la aplicación de la tasa de costo amortizado a la cuenta de pasivos financieros de acuerdo con la NIIF para pymes, apartado 11(11.13 y 11.14) para PYMES de construcción CIIU F 4120 del norte de Quito, año 2023

Abstract

This research work proposes a comprehensive analysis of the effect of applying the Amortized Cost Rate (ACR) in the accounting of financial liabilities, in accordance with Section 11 of the IFRS for SMEs. The study focuses on small and medium-sized enterprises (SMEs) in the construction sector, classified under the CIIU code F 4120, located in northern Quito during the year 2023. A mixed methodology was employed, integrating data provided by the Superintendence of Companies and administering a structured questionnaire to a sample of 32 SMEs in the sector. Additionally, relevant literature from similar studies was reviewed, and reports from regulatory entities were considered. The results were analyzed using the inductive-deductive method, and the findings show significant concordance with national and international studies on the subject. In conclusion, it was determined that the implementation of the ACR in the measurement of financial liabilities has improved accounting accuracy and financial transparency in SMEs in the construction sector in Quito. However, its adoption faces challenges due to the lack of training of accounting personnel and resistance to transitioning towards more advanced accounting methodologies.