Divergencia en el reconocimiento y medición del deterioro, desmantelamiento y depreciación de activos bajo NIIF Pymes

Abstract

Property, plant and equipment constitute a considerable and important investment in non-current operating assets, destined to the development of the operating activities on which management exercises the administration and valuation, since the accounting treatment adequate to the globalized standards allows to perceive the transposition of the previous precepts ensuring internal and external control of financial data. This research aims to analyze the divergence of the measurement of depreciation, deterioration and dismantling of assets under SMEs, given that the three concepts have dilemmas that are the unlinked from the adoption of international standards, since according to their life useful and the corporate purpose for which they were acquired, the company assumes uncontrollable variables according to social, natural, technological conditions and among others that interfere with their prolonged use, through section 17 it is expected to know the costs that are directly applicable and of reliability