Deducción del valor de uso de un activo con opción de venta aplicando fórmula de valor actual, caso Universitaria S.A.

Abstract

The property plant and equipment (PPyE) that is part of the assets of a company, is subject to a series of measurements contemplated in the accounting regulations of financial information, being necessary to know the real amount that possesses a good in a given period, this in turn, facilitates the administrators, an adequate decision making; For this reason, the purpose of this research work is to know the scope of application and the correct analysis of the International Accounting Standard IAS 16, through the deduction of the value of use of the machinery with sale option, taking into account the current value formula, in the company Universitaria SA. It is important that the producing entities know all the calculations that are carried out to determine the real value of a leased asset, because this result provides the owners, partners or shareholders, the current state in which the asset is located, either when generating an economic benefit, or being able to reduce a possible monetary risk due to circumstances of a variable active market, in this sense it is essential to mention that the development of the present case has been carried out with a documentary and descriptive methodology; by virtue of this, it is documentary, since it is based on scientific information (books or magazines accepted by the scientific community) and is descriptive, applying the deductions of numerical values within established periods, the facts observed in it can be referred to.