Aplicación de la norma internacional de contabilidad (NIC) 16, caso empresa Provenir S.A. por el método de revaluación.

Abstract

The object of this research is the correct application of the International Accounting Standard (NIC) 16, analyzing an element of non-current assets, a tour of the study of art and analyze the research that has been conducted in the Properties Plant and Equipment (PPYE), and what problems the professionals are having in the registers after their recognition. That is why we approach this study using the conceptual framework and it lands in a valuation problem where we apply the Problémico method for the new valuation and solution of registration and presentation. In our country has caused real problems the registration of revaluations, because only experience as a country in its application we are only eight years and not all professionals have had this experience of revaluation records because although it is true the rule is in paragraph but its application is another thing, this is why the importance of this study, to reach the solution has taken theoretical arguments from similar research to give sustainability and scientific rigor that there is this model of complex examination title.