Intercambio de propiedad planta y equipo aplicando normativa internacional de contabilidad NIC 16 caso empresa Mas Caro S.A.

Abstract

The main objetive of the investigation and development of the complex examination problem is the correct application of the international standard (NIC) 16. With the development of the case of the swap of a pumping equipment for new ground in the company MAS CARO S.A. In the exchange the value of the land is debited and the value in dation that is the delivery of the pumping equipment crediting its value is credited. This positive difference found causes a utility to be produced that is known and accredited immediately by accounting. In the present case, a review is made of other research that refers to the (NIC) 16 and specifically to the swap that helps us create the solid foundations where we can scientifically apply our research topic.