Tratamiento de la propiedad, planta y equipo aplicando la NICSP 17 en la Facultad de Administración de Empresas, Escuela Superior Politécnica de Chimborazo.

Abstract

The Property, Plant and Equipment of the Escuela Superior Politécnica de Chimborazo has not received an adequate accounting treatment in accordance with the provisions of IPSAS 17. This has generated a series of problems, among which the fact that the book value of these assets is undervalued in certain cases and overvalued in others stands out. As a result, the financial statements do not reflect the real situation of these assets. Therefore, the objective of this research was to propose the application of IPSAS 17 to comply with the provisions described in the international standard at the School of Business Administration. To carry out the study, a qualitative and quantitative approach was chosen, making use of an exploratory and descriptive level of research. A non-experimental design of transversal type was used since the variables were not manipulated and it was developed in a determined time. The population consisted of officials directly involved in the control of goods. Documentary research was combined with field research to obtain information through methods, techniques, and instruments, including interviews with the Financial Director, the General Accountant, the Coordinator of Property and Warehouse Unit. In addition, a survey was conducted among the professionals working in that Unit. The methodology used corroborated that the treatment of assets differs significantly from that described in the standard, precisely because of the non-implementation of IPSAS. In conclusion, IPSASs should be implemented in accordance with the timetable and provisions issued by the Ministry of Economy and Finance. However, this proposal is intended to serve as a guide to facilitate the transition.