Medición de la flota aérea a una empresa PYME del sector aeronáutico colombiano

Abstract

This document present a diagnostic in the measuring of the Property, plant and equipment (Air transportation) taking as a starting point the International Financial Reporting Standards by Pymes that they are applicable to the Company to the Aeronautical Sector belonging to group 2; for this objective, We have analyzed the 17 section by Pymes; this activity has been made through of the literature review; as a laws and decrees that regulate the presentation of the Accountant´s principle and regulation of the financial assurance information accepted in Colombia, on the other hand, It has been made through of the knowledge of this matter (Colombian air fleet planes) and their analysis and synthesis. This analysis we have allowed to achieve the appropriate measuring tools applicable of the Property, plant and equipment to the air transportation fleet under to the International Financial Reporting Standards by Pymes, section 17 (2015 version). According to the results that We have obtained, We conclude that the measuring that we have made in order to recognize this asset meets the requirements of this regulation, and it permits that the financial statements are consistent with the financial information objectives.