Metodología para la aplicación de la NIC 16 propiedad, planta y equipo y NIC36 deterioro del valor de los activos; para determinar el valor razonable de los activos fijos de la Fundación Proyecto Salesiano Chicos de la Calle Zona Norte del Distrito Metropolitano de Quito en el año 2014
Nowadays in a globalized world business activities they need to show a standardized display of information submitted and thus have a starting point for analysis that bring added value to the users of the information. From this premise the need to implement the International Financial Reporting Stan...
| Autor Principal: | Carrillo Páez, Gabriela Cecilia |
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| Otros Autores: | Reyes Orozco, Christian Paul |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9872 |
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| Sumario: |
Nowadays in a globalized world business activities they need to show a standardized display of information submitted and thus have a starting point for analysis that bring added value to the users of the information.
From this premise the need to implement the International Financial Reporting Standards detected; which will serve as a tool to help standardize the company information.
In Ecuador was no exception and was presented the opportunity to adopt standardization; however it was not considered a mandatory basis to Non-Profit Corporation. But being a legally established society need basis for the management and processing of accounting activities.
If an analysis of the Salesian Boys Project Foundation Street found the opportunity to focus the thesis work on weaknesses that the Foundation has in the accounting treatment of property, plant and equipment.
For the approach to management of property, plant and equipment under the rules is necessary based on the International Accounting Standards 16 and 36 giving them the guideline for the treatment of the elements of the account.
According to the above regulations introduce the appropriate methodology to the needs of the Foundation that will allow the same management and control of items of property, plant and equipment under IFRS in order to standardize the information that users will be presented to the information. |
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