La aplicación de las normas internacionales de contabilidad NIC 16 en la baja de activos caso empresa Más Barato SA.

Abstract

The International Accounting Standard (IAS 16), does not apply to PPyE that are held for sale that is to say that they are as assets in the Financial Statements and that they are not part of the operational part of the company but in a given time It is going to be sold, and it is not used in biological assets that have some kind of relationship with agricultural activities and mining rights and reserves are also not taken into account. IAS 16 Property Plant and Equipment details the reasons why it is considered as a good that will be derecognized in the accounting records, as the asset has reached its useful life and it is necessary to replace it with a new one if it is no longer expected to receive benefits of the asset and in another case it is that this is available to the company. The decrease in an asset comprises the final part of the life cycle. In this instance, assets in depreciation will no longer be affected by the devaluation and will be removed from the accounting books. To obtain the fair value of a property, it must initially be revalued on the date on which the sale is made to the asset, subtracting the amount recorded in accumulated depreciation or accumulated impairment losses.