Aplicación de la norma internacional de información financiera 5 en la venta de una propiedad planta y equipo.

Abstract

Companies use accounting to keep track of their business activities, information that is provided through financial statements for proper decision making by management. For accounting control, it is necessary to use the International Financial Reporting Standards that regulate the procedures for the registration of accounting activities. Within the company, one of the assets that has relevance is the plant and equipment property, which has the function of constantly supporting the production of a good or service, without taking commercial activities into account. In certain circumstances, the assets such as property, plant and equipment are in disuse so it becomes a burden for the organization, establishing it for sale, and must follow a process to achieve it, applying IFRS 5 that deals with the assets non-current held for sale and discontinued operations. The general objective of the work is to describe the application of the international financial information standard 5 in the sale of a property, plant and equipment. At the time of carrying out this investigation, a previous analysis was carried out to give bases of the context of the asset within the company, resulting in a descriptive methodology. This methodology was based on the search of purely theoretical information in virtual platforms supported worldwide. As a result, a practical example was developed in which the reclassification of the asset is made, adjustment seat, sales point, seat of a commission for the sale.