Compra y registro de activos no corrientes utilizando el método del costo histórico en una empresa privada caso Ecuador.

The International Financial Reporting Standard has IAS 16, which is responsible for the accounting treatment of Plant and equipment properties, so that financial Reporting stakeholders can know the amount of investment in the company's non-financial assets, This standard in its structure presen...

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Autor Principal: Paladines Crespo, Abner Fernando
Formato: Examen Complexivo
Publicado: 2017
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Acceso en línea:http://repositorio.utmachala.edu.ec/handle/48000/11283
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Sumario:The International Financial Reporting Standard has IAS 16, which is responsible for the accounting treatment of Plant and equipment properties, so that financial Reporting stakeholders can know the amount of investment in the company's non-financial assets, This standard in its structure presents us with the objective, scope, some definitions, the definition of the depreciation, useful life, residual value, accumulated depreciation and loss due to deterioration, Recognition, initial cost, post costs, cost components, cost measurement, measurement after recognition of assets, cost model, revaluation model, depreciation, depreciation methods, impairment of assets, write-offs of assets Non current and the information to reveal, in any case it is very important that the accounting department takes into account this term In order to ensure a correct registration of PPyEs and their presentation in the financial statements be reasonable.