Aportaciones del capital social en especies de un activo a valor razonable aplicando Nic39, caso empresa Universitaria S.A.

Abstract

According to the law of companies in our country we can establish five types of legal companies and one of them is the Public Limited Companies or also called Public Limited Companies, the objective of this investigation is to be able to register the contribution in kind that the partners can make to more money the methodology applied is descriptive-quantitative and bibliographic to be able to constitute them, requirements such as the number of partners must be a minimum of partners and the social capital necessary to register them must be USD 800 and have paid at least 25% of the subscribed capital, the securities must be deposited in a bank account called capital integration and if they are not in cash these contributions can be in kind which must be registered at fair value for this to happen must have a study of a accounting expert qualified by the superintendence of companies and also this value must be accepted by the superintendence of companies. Each partner can contribute with kind the following assets: Fiduciary papers, inventories, vehicles, machinery, furniture, buildings, land, buildings, barges but must keep certain characteristics such as having a relationship with the corporate purpose of the company, which have reasonable appraisals and that they are in good condition. The investigation develops a problem posed by a contribution in kind by a shareholder and the registration in the general newspaper and its presentation in the financial statement is achieved.