La valoración de propiedad, planta y equipo de acuerdo a la sección 17 de las Niif para pymes en la empresa Aerofaq Cía. Ltda, cantón Quevedo, año 2012
The section 17 of NIIF for PYMES, it establishes the treatment for the cost of the Property, it Plants and Team; this treatment serves so that the users of the Financial States, they can know the investment that has been made, our investigation it was good as consultation material and guide of works...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2015
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| Fag: | |
| Online adgang: | http://repositorio.uteq.edu.ec/handle/43000/949 |
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Tilføj Tag | Summary: | The section 17 of NIIF for PYMES, it establishes the treatment for the cost of the Property, it Plants and Team; this treatment serves so that the users of the Financial States, they can know the investment that has been made, our investigation it was good as consultation material and guide of works for different users; by means of this we will be able to know which the attributable costs are in the moment of the recognition and initial mensuration of property plants and team that you/they possess the companies, this way to have a general vision for the correct financial decisions. This topic could carry out it thanks to the knowledge acquired in our academic formation and the interest of learning even more envelope this topic. In this investigation we base ourselves on the approaches of recognition of a departure of Property, it Plants and Team, according to the section 17 of NIIF for PYMES, for what we need to settle down the following: that it is tangible that is expected it lasts more than one period that is used in the production of goods and services, for lease or administrative headquarters. The components of the cost of each were also determined very of Property, it Plants and Team, that is to say all the necessary payments until the well this under necessary conditions so that it can operate in foreseen form. The costs settled down according to the form of acquisition that you/they can be monetary, financing, it exchanges, capital increment or construction. The procedures that were carried out for the elaboration of the investigation went consultation to educational university students, professionals and experts of the proposed topic, revision of norms, notes of classes and transmitted experiences. Through this work it has been possible to define the elements of the cost of a Fixed asset, in such a way that you/they represent a fair value and reliable for the company. |
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