Provisión por depreciación de reparación extraordinaria de Ppye. Aplicando normas internacionales de contabilidad Nic 16.

Abstract

From the year 2010 in which in our country the attention of international accounting standards (IAS) is mandatory, this standard has created a specific one called IAS 16 Property Plant and Equipment. The fair intention of the present investigation is the registration and correct control of the non-current classified assets in the companies, as well as the repairs and maintenance of some parts of their elements throughout their useful life so that they continue generating cash flows, so that those interested in the financial statements have reliable and reasonable information on the investments made by the administration. The proposed methodology is the problematic method, where the registration in the daily book of a machinery with an estimated life of 9 years is proposed, which requires a mandatory repair every 2 years, the results obtained is to recognize the new book value and depreciation suffered by the asset based on its useful life. This will allow management to present non-current assets at fair values in the company Universitaria S.A. This will allow stakeholders to improve decision making.