Deterioro de las propiedades, plantas y equipos agrícolas de Cooproclem

This case study is focused on the deterioration of Cooproclem's Agricultural Properties, Plants and Equipment, for which direct observation will be proposed, analyzing whether said institution carries out the application of deterioration in its assets. It is based on the examination of the situation in which these fixed assets are being used for agricultural activity in Cooproclem, many of these assets have deteriorated significantly due to constant use. The La Clementina Production and Marketing Cooperative is regulated by the National Institute of Popular and Solidarity Economy, Internal Revenue Service (SRI), Ministry of Agriculture and Livestock, Ministry of Labor and the Ecuadorian Institute of Social Security (IESS). The properties, plants and agricultural equipment of COOPROCLEM are acquired with the purpose of carrying out its activities and giving rise to the use of these assets to generate economic benefits for the entity. It was determined that the lack of application of IAS 16 in relation to their Agricultural Properties, Plants and Equipment within the entity has caused them a lack of knowledge about the impairment of their assets, causing them to suffer losses in the value of their assets. the same. It is worth mentioning that in the La Clementina Production and Marketing Cooperative (Cooproclem) they do not have a correct control of their Properties, Plants and Agricultural Equipment, that is why it is necessary to carry out a constant evaluation of their assets to know the state in which they are find.

• Hovedforfatter: Meza Quiñonez, Shintia Carolina (author)
• Format: bachelorThesis
• Udgivet: 2020
• Fag: Deterioro; Activos; Control; Observación
• Online adgang: http://dspace.utb.edu.ec/handle/49000/8538