Razonabilidad de la cuenta propiedad planta y equipo según NIC 16 en la empresa de Transporte "Maurat Transmua S.A." del cantón Samborondón en el periodo 2021.

The objective of this case study is to analyze the reasonableness of the property, plant and equipment account according to IAS 16 in the transport company MAURAT TRANSMUA S.A., through descriptive research. The inefficiency of the ratio of the property, plant and equipment account in transport companies is based on the analysis of the application of accounting policies that have the same measures in the International Accounting Standards. Through this paper, the concepts of the accounting treatment of property, plant and equipment are presented based on the International Accounting Standards 16, they propose parameters and guidelines for the treatment of this item. The access of reliable information to determine the necessary process in certain processes of the property, plant and equipment account allows the construction of reasonableness in the financial statements of the company. As a research methodology applied in this research work, the results of the interview tool are presented as a conclusion to the importance of the correct interpretation of International Accounting Standards and their effects on financial statements.

• Hovedforfatter: Bajaña Ruiz, Nohely Génesis (author)
• Format: bachelorThesis
• Udgivet: 2022
• Fag: NIC 16; Razonabilidad; Propiedad; Planta; Equipo; Liquidez
• Online adgang: http://dspace.utb.edu.ec/handle/49000/12883