Propuesta metodológica para la aplicación de la NIC 16 en PYMES de servicios tecnológicos y la valoración tributaria en la ciudad de Riobamba.

Abstract

The PYMES, represent an important axis in the economic development of the country, in recent years we find more and more frequently medium and small companies dedicated to offering services that meet the technological needs of society; For this reason, in this titling work, a thorough investigation has been carried out and information has been collected to demonstrate the importance of the proper management of assets classified as Property, Plant and Equipment in PYMES of technological services, considering that this section is closely related to the activities carried out by companies and its accounting and is used in the preparation of tax forms that are mandatory. Despite the existence of legally established policies such as the International Accounting Standards and the Internal Tax Law, it was possible to identify that there are shortcomings in the accounting treatment of these assets, mainly in the initial registration of the assets and in the calculation of impairment, the linear method is the most used to carry out depreciation due to its ease of calculation; Another aspect to consider is the absence of internal policies that allow revaluation procedures or identification of assets that are in poor condition. Finally, the situation of the accounting records related to the PPE, account of a company was analyzed, a situation that allowed ratifying the non-compliance with the guidelines established in the current regulations, resulting in the proposal of inputs to be applied in this type of company.