Contaduría Pública · 2026

Medición posterior de propiedad planta y equipo y su impacto en los estados financieros de las PYMES

Resumen

This study analyzes the subsequent measurement of property, plant, and equipment under Section 17 of IFRS for SMEs, highlighting its impact on the presentation of financial statements. Three essential elements are identified: depreciation, review of estimates, and impairment, which have a direct impact on financial position, profit or loss, and performance indicators. The study shows that inadequate application of these criteria may lead to asset overvaluation and artificially high profits, undermining the reliability of financial information.

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