Propuesta metodológica para la implementación de la NIC 16 en la industria Salina de la ciudad de Guayaquil.

Abstract

The IAS are a set of standards that help organizations to disclose financial and accounting information, with the aim of reflecting the economic essence of the operations carried out in the year. The disclosed information will be interpreted and analyzed by readers of the financial statements. IAS 16 allows the assets obtained by the company to be qualified to generate future economic benefits. Tangible assets will be used for more than one economic period and their fair value can be measured reliably, the correct application of percentages and years of useful life of the asset, and recognition of the obsolescence of an asset. The present investigation proposes to contribute with useful information, the correct application of revaluation of assets, with the objective of analyzing the impact that it can cause in the company if the assets increase or decrease their value, account for the losses due to deterioration and analyze the costs for dismantling. of property, plant and equipment.