Propuesta metodológica para la aplicación del deterioro de los activos en el sector comercializador de productos perecibles en la ciudad de Esmeraldas.

Abstract

The present research work has as its objective a methodological proposal for the application of the deterioration of the value of the assets in the commercial sector of perishable products in the city of Esmeraldas. As the main part of this project, general data related to the sector in Ecuador are shown, as well as general concepts that are essential for the interpretation of said standard. The investigation was developed by combining designs such as prospective and transactional considering the current situation faced by SMEs in the commercial sector of perishable products in the city of Esmeraldas, so that descriptive research was used to establish inferences typical of the results of studies. The results were obtained through the application of interviews applied to experts denoting the importance of estimating the impairment in the value of the assets to maintain reasonable information on the assets, finally, the application of the principles indicated in IAS36 was shown in various cases of application considering the particularities of SMEs marketers of perishable products in their inventories and properties, plant and equipment.