Tratamiento contable de la cuenta propiedad planta y equipo en el Sindicato de Choferes Profesionales de Babahoyo
IFRS section 17 Property, plant and equipment for SMEs is a standard created for small and medium-sized companies, its application in this case study allows evaluating what accounting treatment the company is using in relation to its initial recognition, useful life, depreciation and its salvage val...
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| Format: | bachelorThesis |
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2021
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| Online Access: | http://dspace.utb.edu.ec/handle/49000/9665 |
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Add Tag | Summary: | IFRS section 17 Property, plant and equipment for SMEs is a standard created for small and medium-sized companies, its application in this case study allows evaluating what accounting treatment the company is using in relation to its initial recognition, useful life, depreciation and its salvage value in order to know the real value of it. The Provincial Union of Professional Drivers of Los Ríos is not canceling its assets such as vehicles since they have completed their useful life and are calculating another useful life for the machinery, this causes unreasonable and overvalued values on their books and financial statements. |
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