Propuesta metodológica para la aplicación de la NIIF 13 en la medición del valor razonable de los bienes inmuebles en empresas del sector textil de la ciudad de Guayaquil.

Abstract

The purpose of this titling work is to develop a methodological proposal for the application of IFRS 13 to measure assets at fair value of textile companies, through a level scheme proposed by IFRS 13. The determination of fair value Many times it can have a certain degree of difficulty, perhaps due to issues of market ignorance, or due to the common accounting practice of having assets at cost value in the financial statements. However, companies have not had problems registering their assets at their initial cost, but the information in their financial statements regarding the fixed assets item is not according to the market, nor does it reflect the economic reality of the company, it is because that arises the need to carry out the implementation of a guide to obtain the market value of real estate. This degree work has been developed in an Introduction section and three chapters: (a) Theoretical basis, (b) Research methodology, and (c) Methodological proposal. In the initial part of the degree work, the content to be presented is presented, a brief summary of the financial statements, Chronology of IFRS in the world and in Ecuador, concepts of Property, Plant and Equipment, historical cost and revaluation model. With regard to chapter 1, the theoretical foundation that conceptualizes the theories related to titling work, as well as its referential framework on the industry to which we are focusing, its theoretical framework that is IFRS 13 and IAS 16, and finally the legal framework. In chapter two, the methodology to be followed is proposed, which will be under the qualitative approach. Research tools will be used, such as interviews with the experts certified by the Superintendence of Companies and the respective case method. Finally, in chapter three, a guide will be implemented to obtain the fair value of real estate.