Tratamiento contable del deterioro de los activos conforme a las NIIF para PYMES – casos prácticos.

Resumen

Asset impairment is a concept to be assessed and applied in companies that issue their financial statements based on IFRS. The main objective of this research paper is to analyse in a theoretical and practical way the accounting treatment of impairment of assets in accordance with IFRS for small and medium-sized enterprises. In addition, this article has normative and theoretical foundations of various authors. In terms of methodology, a qualitative approach and a descriptive level with a documentary phase are evident. In the data collection, the systematic review of bibliographies and the technique to analyze the results were used, the logical summary, documentary analysis and the development of practical cases were implemented. Finally, the results show that impairment losses can be incurred on any type of asset, it is the responsibility of the Corporate Government and the public accountant to work together to develop and implement accounting policies to detect events causing the deterioration and thus recognise it, measure, present and disclose it periodically in the financial information in order to show a more accurate economic reality to the company’s stakeholders.