Propuesta de manual de política contable para el rubro de propiedad, planta y equipo acorde a la sección 17 de NIIF para pymes, aplicado a la empresa Embaldosamos SAS

Abstract

The objective of this research work is to propose an accounting policy corresponding to the property, plant and equipment item, in accordance with section 17 of the IFRS for SMEs in the company Embaldosamos SAS, since it currently does not have an accounting policy manual in force in relation to the standard, the above is detected, when analyzing the accounting treatment of the economic entity, which is why the main focus is to ensure that the recognition, measurement, presentation and disclosure of said item in the financial statements, are prepared under the guidelines contemplated in the IFRS for SMEs determined in law 1314 of 2009 and decrees 3022 of 2013 and 2267 of 2014.