Aplicación de la NIC 16 en el Contexto Empresarial Ecuatoriano: Análisis de las Empresas de Actividades de Atención de la Salud Humana

Abstract

The International Financial Reporting Standards play an essential role in the preparation of financial statements; their correct application allows their users, whether internal or external, to make the right decisions. Property, plant and equipment is a fundamental part of a company's assets, even more so in Human Health Care companies (group Q), due to the inherent complexity of their operations, ranging from buildings to specialized medical equipment. For this reason, an analysis of their correct treatment and presentation is required. The objective of this study is to evaluate compliance with International Accounting Standard 16 in the Ecuadorian business environment, especially in companies dedicated to human health care. The research was conducted out by analyzing the information submitted by 50 large companies to the Superintendence of Companies, using financial statements and explanatory notes as sources of information. In addition, a checklist was used to evaluate compliance with the parameters established by the standard. The results revealed that on average, the Property, Plant, and Equipment of large healthcare companies represented 28% of total assets in 2022, demonstrating how they contribute significantly to the financial soundness of these companies. Although most of these entities show good accounting practices, there are opportunities for improvement, especially in areas of greater specialization. By implementing these improvements, companies could strengthen the reliability of financial statements in the sector, potentially improving their financial position through full application of the regulations.