La incidencia en la aplicación de la Sección 17 Propiedad, Planta y Equipo, NIIF para Pymes, en una empresa del Sector Fitness

Abstract

Colombia adopts the International Financial Reporting Standards IFRS, seeking to align with international financial and accounting standards, which allow Colombian companies to improve their competitiveness internationally, facilitate the reading and analysis of their financial statements in the country and abroad, contribute to make decisions and achieve potential benefits in terms of transparency, among other great advantages. As Deloitte Touche Tohmatsu Limited, (s.f) states: IAS are the set of international accounting standards promulgated by the IASB, which establishes the requirements for recognition, measurement, presentation and disclosure of transactions and economic events that affect a company and are reflected in the financial statements. Through the case study of research based on the implementation of Section 17 of the IFRS for SMEs, taking as reference the property, plant and equipment used in a company that provides its services in the fitness sector, it seeks to know the characteristics of the used machines, the economic benefits and the cash flow that they produce to the gym; the depreciation and the useful life that they have, how the impairment is controlled and the handling of the asset withdrawals in case of presentation.