Tesis
Análisis del impacto de la capitalización de costos por préstamos según NIIF plenas y NIIF para Pymes. Sector de la construcción
Autor
Florian Flórez, María Virgelina
Franco Calderón, Yina Paola
Montaña Morales, Diana Marcela
Institución
Resumen
Borrowing costs in construction companies which has full IFRS can be capitalized as increased value of assets under construction, while in companies which has IFRS for SME’s have to assess these values in the Statement of profit or loss and other comprehensive income. For that reason, we consider necessary establish the impact of the registering of this values in the companies’ profits and identify which one of the two alternatives can be the most convenient.