La valoración de la propiedad, planta y equipo de acuerdo a las normas internacionales de contabilidad

Get real values and reliable accounts of a company is the priority of the partners and shareholders, as it is the key to identifying the economic and financial reality of the entity. This research project aims the correct valuation of Property, Plant and Equipment group according to the application...

Ամբողջական նկարագրություն

Պահպանված է:
Մատենագիտական մանրամասներ
Հիմնական հեղինակ: Sarango Nagua, Karen Verónica (author)
Ձևաչափ: bachelorThesis
Լեզու:spa
Հրապարակվել է: 2015
Խորագրեր:
Առցանց հասանելիություն:http://repositorio.utmachala.edu.ec/handle/48000/3097
Ցուցիչներ: Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
Նկարագրություն
Ամփոփում:Get real values and reliable accounts of a company is the priority of the partners and shareholders, as it is the key to identifying the economic and financial reality of the entity. This research project aims the correct valuation of Property, Plant and Equipment group according to the application of International Financial Reporting Standards and International Accounting Standards, based primarily on the proper use of IAS 16 and other regulations They need be spoken and studied in order to obtain adequate results. The study is done is analytically and in turn documentary seeking to obtain clear information for the correct application of the rules in force, in the same way to find that this work has the viability to apply as needed for a mining company, which has no reasonable figures in their assets, which in turn influences the presentation of financial statements. This is intended that the company has current, real and reliable accounting records according to their information, the entity to provide greater efficiency in making decisions based on the results obtained to date with the correct application of the rules and proper recording of accounting transactions