Incidencia de la medición posterior de propiedades, planta y equipo en la situación financiera y económica en las sociedades de la provincia de El Oro año 2018

Abstract

Abstract: The accounting treatment of property, plant and equipment (PPE) has become an important factor for companies, in this sense the International Accounting Standard (IAS) 16 deals with the initial and subsequent recognition of these assets, offering relevant information to users of financial statements. The present work was developed with the objective of determining the incidence of the subsequent measurement of PPE in the financial and economic situation of the companies of the province of El Oro in 2018, using a non-experimental design, descriptive type with a quantitative approach, the population corresponded to 1039 companies that have PPE according to the Superintendency of Companies, Securities and Insurance. The results revealed that the companies under study mostly apply a cost measurement model, it was also found that only 345 indicate in their explanatory notes the reason for using the post-cost measurement model and measurement by revaluation. The companies that applied subsequent measurement for revaluation of PPE, showed increases in the revaluation surplus account, generating a positive impact on the financial position of these companies.