Registro del deterioro que sufre un inventario, aplicando nic 2, caso empresa Universitaria S.A.

Abstract

Through the investigation it was determined that the adoption of IFRS in companies both in Ecuador and in Spain, Colombia, Venezuela, Argentina and Mexico, have managed to grow in the business environment, due to the good results obtained in the sense of competence and transparency, therefore, it is of importance to apply the relevant accounting standards when considering the treatment, since the case under study the company acquired an inventory for sale and this suffered a problem, then through the analysis of the International Standard of Accounting 2 called inventories was the first process, since this dictates when it is recognized as inventory and provides a guide for the determination of the devaluation and risk thereof, also known as the treatment proposed by the International Accounting Standard 12 by the deferred tax that arose in the year due to the temporary difference that in some cases represents sent An monetary outlays for the entity.