Registro de la vida útil de los activos revertibles aplicando la NIC 16, como empresa Ejeproy S.A.

Abstract

In Ecuador, the accounting record of the useful life of revertible assets is a problem when applying International Accounting Standard IAS 16, both for professionals and students, because important information can be omitted based on what the tax administration establishes to calculate the depreciation (depreciation) of its assets and trying not to benefit from the depreciation expense account to report the moderate profit margin, so that the tax impact is minimal. We also have the International Accounting Standard IAS 38 that mentions intangible assets, it is necessary to mention it for the participation it has in the present case, because, the administrative concession acquired from the administration of the city of Machala must be registered, For the following work, the percentage established by IAS 16 has been taken using the straight-line method, without calculating the residual value of the asset because it will be reverted to the city at the end of the concession, the value of the concession was also amortized for the years that It lasts the same. For the correct measurement of the administrative concession, IAS 38 is used as a basis, calculating the annual fee giving $ 10,000.00 for each year that lasts, on the other hand, the premises being subject to reversion, its useful life is not determined for the time that can be used but for the period to be concessioned.