Resumen

PARRA PESANTES, Gabriela Elizabeth; NARVAEZ ZURITA, Cecilia Ivonne  y  ERAZO ALVAREZ, Juan Carlos. Pedagogical guidance on the application of ias 16 property, plant and equipment. Case: hormigones del Azuay. Conrado [online]. 2023, vol.19, n.92, pp. 241-256.  Epub 30-Jun-2023. ISSN 1990-8644.

The implementation of IFRS at the corporate level has improved the quality, clarity and comparability of companies' financial information. However, the lack of training and control in the processes of certain Ecuadorian companies causes them to keep their financial statements unreasonable. The objective of this study is to contribute methodologically to the IFRS educational process and to the treatment of property, plant and equipment based on IAS 16 in Hormigones del Azuay. The research was framed within the positivist paradigm, with a mixed approach and the application of interviews and surveys for the measurement of the study variables. Among the main results obtained, it was found that the company does not maintain accounting policies, does not plan training processes, does not have a defined process for revaluing PPE, and does not carry out periodic inventories of goods. The sum of these findings has resulted in the company's financial statements not reflecting absolute reasonableness.

Palabras clave : Valuation; Assets; Company; Financial statements; International Accounting Standards.

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