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

Abstract

Abstract: The presence of international financial reporting standards is increasinglystrong, their guidelines help determine the real situation of companies, as is the case of IAS 16 in the accounting treatment of property, plant and equipment (PPE). In this context, the impact of the subsequent measurement of PPE on the financial and economic situation in the societies of the Azuay province was analyzed, based on a non-experimental research design of a transectional and descriptive nature, with a population of 3822 companies according to data from the Superintendency of Companies, Securities and Insurance to the year 2018. The work revealed that, of the 3822 companies in the province of Azuay, 3502 apply a post-cost measurement model while 320 companies use a revaluation model, it was also identified that only 227 disclose in their explanatory notes why they use a certain posterior measurement model; those entities that apply the revaluation model show an increase in their total equity, specifically in the revaluation surplus item, improving their economic and financial perspective.