Implementación de la NIC 16 Propiedad, Planta & Equipo y su impacto en los estados financieros de la Compañía Planic S.A.

Abstract

The purpose of this degree work is the Implementation of IAS 16 (International Accounting Standard), referred to Property, Plant and Equipment, to describe both the initial and subsequent measurement of the assets that are under this standard demonstrating the results, which can be evidenced in the Statement of Financial Position of the company Planic S.A. To carry out this work 5 chapters were developed: in Chapter 1 the problem was identified in order to reclassify the assets that the company has according to its nature. Implementation of IAS 16 - Property, plant and equipment, in Chapter 2 a description of the local norm and the international standard was developed; in Chapter 3 the methodology to be followed was established, for the progress of the degree work, in Chapter 4 the implementation was developed, and the support of those involved was counted on, Chapter 5 the conclusions and recommendations were issued for the benefit of the company object of this study. In the research process, the following words were taken into account: