Venta de inventarios de la empresa más CARO S.A. reconociendo su deterioro en su valor, aplicando la NIC 2.

Abstract

This paper aims to inform the reader about the deterioration of assets according to International Accounting Standards IAS 2 and IAS 36; where its main objective is to determine the deterioration of the assets of the Most Expensive Company S.A., through the application of IAS 2 and IAS 36, for a control of inventories accounted for in a way that does not exceed the amount of books. For this purpose, it is necessary to carry out a descriptive study on accounting standards IAS 2 and IAS 36, identifying the accounting impact generated in the company and establishing which assets may be considered as impairment of its inventories. These standards indicate the procedures that should be accounted for in the assets that lose their value and thus prescribe the accounting treatment of the costs of your inventory that must be recognized as active. The determination of the impairment of the asset value is based on IAS 36, which mentions that it arises when the net realizable value is lower than the book value or the recoverable amount; which must be adopted in accordance with IAS 2, where the cost of the (active) inventory must be accounted for and stipulated in accordance with this recognition of its impairment. Therefore, this research is important so that companies can reflect reliable financial information where they can really know the economic reality of their business environment and the changes that are presented by the costs incurred in them.