Análisis comparativo en la Capitalización de Costos por Préstamos entre NIIF Plenas y NIIF Pymes y sus efectos en la Información Financiera en el Sector Construcción

Abstract

Will begin to this work with an explication of the keywords as mentioned in IAS 23 Borrowing Costs and will try to define which are the suitable assets for capitalize the borrowing costs according to the IAS, periods in which this borrowing costs can be capitalized or it must suspend the capitalization of them, according to established in IFRS FULL and IFRS for SMES; making special emphasis on construction sector, because is an important manager in national and Latin-American economy and for being an sector that contribute to minimize the unemployment rate. Besides, it is emphasized in this sector, because the majority of builders request bank financing for develop their projects, for instance, building of houses, bridges, schools, among others. These assets are considered like suitable assets, which can be recognized according to established in IAS 23, because these are assets that require a substantial period to be ready for sale or use for they have be done. It is determine the differences as soon as the comparability of information presented when is applied IFRS FULL, that is to say, when the borrowing costs are capitalized or when IFRS SMES is applied, where 25 section established that is not possible to do that capitalization, in consequence, those companies that use IFRS SMES have to show the borrowing and exchange difference expenses, directly on profit and loss statement, affecting immediately their profits and the financial information for request loans with banks.