Aplicación de la NIC 16 en el Contexto Empresarial Ecuatoriano: Análisis de las Empresas del Sector de Transporte y Almacenamiento

The objective of this research was to analyze the application of IAS 16 in the Transportation and Storage sector, identifying the correct treatment that it maintains when recognizing property, plant and equipment within its financial statements, maintaining a mixed transversal approach, with a descriptive scope and non-experimental design. 183 large companies were part of the sample considered for the collection of data from the financial statements and explanatory notes. Obtaining as a result that currently there are still companies that still present irregularities when recognizing Property, Plant and Equipment, this could be addressed through the implementation of more specific policies and training personnel to ensure adequate implementation of accounting regulations. Concluding that the correct application of IAS 16 is crucial to guarantee the transparency and reliability of financial information, which in turn contributes to informed decisionmaking by both investors and other stakeholders in the company. Therefore, it is suggested that regulatory authorities and companies in the sector themselves take measures to improve compliance with these accounting regulations.