La valoración de propiedad, planta y equipo y su relación en la evolución del patrimonio

The control of property, plant and equipment account through the accounting business development is of vital importance because it has direct effect on the value of assets to reflect. This study was developed in the company Terra fertil where basically the effect of the valuation of the account property, plant and equipment on equity of the same, for which the methodological process variables included two well-defined study were valuing was investigated account and changes in equity. As previous data has to the December 31, 2014, the financial statements of the company have annual losses of US $ (43.132), these figures clearly demonstrate an involvement by the lack of strategies to reduce costs and expenses in the acquisition of assets unnecessary, that as a result of a lack of control of such securities, so it was determined that the company under study does not apply any accounting measurement of these items, and have not come to take momentous decisions that make significant changes. Assets to be acquired as a result of a firm commitment to sell goods or services are generally not recognized until at least one of the parties has performed its obligations under the contract. Financial assets are initially recognized at cost and subsequently measured at amortized cost. In conclusion the company could obtain in their schemes accounting processes has established a policy of applying residual value calculations and depreciation and the need to establish policies constant improvement in the area that is related to property, plant and equipment and specifically in the transaction log, more than constant training of accounting personnel involved in the management of this account in the institution.

• Main Author: Caiminagua Medina, Juan Carlos (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Subjects: VALORACIÓN DE ACTIVOS; CONTABILIDAD; CONTROL INTERNO; PATRIMONIO EMPRESARIAL
• Online Access: http://repositorio.utmachala.edu.ec/handle/48000/3002