Valoración de la propiedad, plata y equipo de las normas internacionales de información financiera para pequeñas empresas camaroneras
This work of qualification aims to implement a method of valuation of property, plant and equipment in the shrimp GIORDANE S.A company of the city of Machala. To meet this goal, we carry out a detention review and analysis of financial statements and accounting records that the mentioned company has...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2015
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| Online dostop: | http://repositorio.utmachala.edu.ec/handle/48000/3143 |
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Označite | Izvleček: | This work of qualification aims to implement a method of valuation of property, plant and equipment in the shrimp GIORDANE S.A company of the city of Machala. To meet this goal, we carry out a detention review and analysis of financial statements and accounting records that the mentioned company has, this is how we know the needs that were to guide the approach of the viable solutions required. With this analysis we conclude that the most recommended method for the control of its fixed assets is at fair value, clear is that our procedures are based on international financial reporting standards. This work also focused on show the effects that cause the application of the method at fair value, adequately interpreting together the advantages and disadvantages of their use. Thus, we conclude with a proposal and favorable recommendations that will allow this company to get better handling and control of its property, plant and equipment. |
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