Aplicación de la norma internacional de contabilidad (NIC) 16, caso desmantelamiento de bomba en la camaronera el Bravito S.A.

Abstract

The present investigation deals with the correct treatment of the International Accounting Standard (NIC 16), where a study of the art of the last 5 years is made, an approach of this regulation is made with the objective, scope, valorization and terminology that It is used where the accounting treatment of non-current assets is addressed, its development is descriptive and with the help of a developed problem we obtain a real application of its accounting records and also use a new account called dismantling, that in the problem solved , is brought to present value at the end of its useful life, this value is brought to present value and also becomes part of the non-current asset of the study company.