Aplicación práctica del desgaste de activos de una sociedad anónima: NIC 16 y LORTI.
The operational part of the organizations are composed of real estate, machinery and equipment, which are called fixed assets. Fixed assets contribute to the company's development of the value generation cycle, which means buying supplies, processing, distributing and commercializing the produc...
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| Formato: | Examen Complexivo |
| Publicado: |
2018
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| Acceso en línea: | http://repositorio.utmachala.edu.ec/handle/48000/12298 |
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| Sumario: | The operational part of the organizations are composed of real estate, machinery and equipment, which are called fixed assets. Fixed assets contribute to the company's development of the value generation cycle, which means buying supplies, processing, distributing and commercializing the products resulting from the operation. These goods suffer wear and tear, it is called depreciation, which is why it is considered as the loss of value experienced by fixed assets. The present research work, based on the descriptive method, will try to determine in a practical way the depreciation of assets through the application of a practical case, so that situations are presented as they occur. Documentary sources are also used; primary and secondary laws, scientific publications and books will be exposed the most relevant data that denote the importance of the subject. Analyzing depreciation from a financial perspective is important, because it is a source of resources that allows you to recover the value of depreciated assets, to be replaced at the end of their useful life without the need to make disbursements that affect the operation and liquidity of the company. |
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