La NIC 16 propiedad planta y equipo y su relación en la valorización de sus activos de la compañía constructora de obras civiles Aguifierr S.A. Año 2013

In this research project , analyzed and evaluated the impact of the application of International Accounting Standard 16 " Property, Plant and Equipment " in the Construction Company for Civil Works " AGUIFIERR SA " in 2013 , in order to achieve correct valuation of fixed assets and for the purpose of providing reliable and timely information . The type of applied research was descriptive , since on this basis could assess the impact generated by the application of IAS 16, in Civil Works Construction Company " AGUIFIERR SA " and got to know the fair value of the Property Plant and Equipment. The survey allowed to obtain relevant financial information to 8 people who have relationship with Financial and Administrative area, observation techniques were used to directly obtain actual and timely features on an object or social phenomenon that occurs in the environment information; finally a direct dialogue with the Owner - Manager of the Company, in order to learn about their knowledge of management issues and applicability of IAS 16 was performed. The accounts of property, plant and equipment due to the application of IAS 16 , supporting an increase or decrease in value due to revaluation or Impairment that are related to obtaining fair value , which is the same in relation to History and Market Value of Assets cost . This trade generated allowed the Managing Owner of Construction Company for Civil Works " AGUIFIERR SA " , making the decision to invest I do not invest. Assets Property, Plant and Equipment, went from $ 37975.51 to 44245.77 due to the application of IAS 16, the result of performing revaluations suffered Fixed Assets, as the Company has assets of PP & E relatively new. Those in charge of Financial and Administrative area is suggested to apply the procedures established by IAS 16 , with the intention of finding a correct valuation of assets of the Company, which will allow for better and effective results. The financial information of the Company, is reliable, and that the information submitted is revalued, as by calculating the fair value totaling Property, Plant and Equipment of $ 6,923.20, with a total depreciation found $ 692.32, namely the application of IAS 16, allows for actual and reasonable financial statements.

• Autore principale: Fuentes Ponce, Jessenia Fidelina (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2015
• Soggetti: La NIC 16 propiedad planta; Activos de la compañía constructora; Obras civiles Aguifierr S.A. Año 2013
• Accesso online: http://repositorio.uteq.edu.ec/handle/43000/968