Análisis de deterioro al rubro inventario, aplicando NIC 2 en la empresa Yateolvide S.A de la ciudad de Machala, 2019.

Abstract

The inventory is one of the most significant assets in commercial companies for the generation of profits, however, they are the most likely to undergo loss in value due to factors such as damage, obsolescence, low in sale prices and the increase of Production and Sale Costs. Therefore, the objective of this investigation is to analyse IAS 2 Inventories in order to carry out an adequate accounting treatment of the inventories of the commercial company Yateolvide S.A, to recognize their deterioration and making their respective accounting record. In addition, to recognize the deferred tax that is caused by the loss of value in the asset, based on the standards of IAS 12 Income taxes. The methodology is qualitative documentary-descriptive, altogether with the bibliographic technique, prioritizing the inspection and analysis of accounting and tax regulations, and scientific articles, thus generating the theoretical grounding of this investigation. Yateolvide S.A, presents an expense based on a deterioration of $ 208.00 generated by the Escribe Cantantes-de-Pasillo spiral 100 squared-sheet notebook stock inventory; in addition, a $ 52.00 expense of income tax for damage, resulting from the deferred tax asset generated by the same value.