Valor razonable de propiedad, planta y equipo y su efecto en los estados financieros de empresas del sector industrial
The adoption of Financial Reporting Standards (IFRS) and Accounting Standards (IAS) has as its main objective the correct presentation of economic information; this research is based on IAS 16, which talks about recognition, measurement, revaluation model and treatment of property, plant and equipme...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/6511 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/6511 |
| Access Level: | acceso abierto |
| Palabra clave: | Estado financiero Contabilidad Empresa Medición |
| Sumario: | The adoption of Financial Reporting Standards (IFRS) and Accounting Standards (IAS) has as its main objective the correct presentation of economic information; this research is based on IAS 16, which talks about recognition, measurement, revaluation model and treatment of property, plant and equipment. After the implementation of the IFRS in Ecuador and meeting the deadlines for the application of these standards in all companies in Ecuadorian territory, particularly family businesses, applied the Standards partially leading to their estimates have not been attached to a reasonableness of their situation. This research is focused on the application of formal procedures for the treatment of property, plant and equipment, where the companies have not had as a priority to implement processes for an optimal treatment, as a result, the reality is not reflected in the economic reports.............. |
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