Valor residual de una propiedad, planta y equipo en la empresa la Universitaria S.A aplicando NIC 16.

Abstract

The property plant and equipment represents a strong investment item that require all types of companies for the development of their operations and for the production process, and contribute to the fulfillment of the institutional objectives, with the purpose of being recoverable in a certain period of time .The purpose of this research is to determine the residual value of a machinery under international accounting standards (IAS 16) and the application of the current value formula. It is important to calculate the residual value of the plant and equipment properties because it determines the final amount that the asset has at the end of its useful life and in the case of choosing to sell it, this is the value estimated by the company that could obtain for its commercialization, which provides shareholders with an estimated value of the amount to be obtained. Through the application of the financial instrument of the current value in determining the residual value of the machinery, the current market price of the machinery was obtained. For the development of this case it has been done with a documentary and descriptive methodology; the scientific contribution collected is based on books or magazines accepted by the scientific community.