Incremento de capital de Oro Banana SA con aporte de propiedad planta y equipo en la empresa Ciditra SA.

Abstract

This research and practical work has as main objective to establish the capital increase with the support of IAS 16 to finance own funds and invest in new resources of the company Oro Banana S.A. For this, the importance of expanding capital with non-monetary contributions and interpreting the results obtained from the capital increase is analyzed with the contribution of a property, plant and equipment to manage the financing of the entity. The methodology implemented was field type through the use of bibliographic sources; and analytical-descriptive with emphasis to deepen knowledge of the subject. A capital increase can be made with non-monetary contributions in this case, from a land; which, IAS 16 mentions the accounting for property, plant and equipment; therefore, an independent expert must develop a report in which I value the value of the asset. The results show that when capital is increased it influences the financial statements since the contribution in case of being useful reflects an increase in the company's capital and profit; but if it is a loss, it is affected by a decrease in both capital and profit. Therefore, a profit is generated when the contribution is higher than the amount in books. Then, a capital increase helps companies to finance their own funds and invest in new resources to generate greater financial strength.