Elaboración de una guía para determinar el deterioro de los activos Tangibles

Abstract:

The general objective of this project is to prepare a guide for determining the impairment of tangible assets by applying IAS 36 to a company in the footwear and textile manufacturing sector. The research will be conducted under a quantitative approach. The study is conceived under an exploratory, field design; the type of investigation will be explanatory, since it tries to find the causes of the problem. With the use of the inductive method, the analysis of the financial statements was carried out and, through the application of the deductive method, the analysis of the deterioration of the assets was carried out. The findings made allowed a panoramic view of the application of the standard, as well as the routines and steps to follow at different times. A guide is proposed that allows the real valuation of the deterioration that allows to establish the value of the studied assets, being governed by international accounting regulations. As a conclusion of this test, it is expected to improve the technical regulations and a refinement of the procedures to be used is considered. This, in the future, will allow adjusting the accounting standards so that they correspond to the International Financial Reporting Standards.

Año de publicación:

2018

Keywords:

• TANGÍBLES
• Pymes
• GUIA
• ACTIVOS

Fuente:

rraae