Venta de una propiedad planta y equipo (terreno) aplicando norma internacional de contabilidad (NIC) 16.

Abstract

The following work has as objective the analysis and application of IAS 16 for its correct understanding at the moment to treat an element of property plant and equipment, the methodology that has been required to apply is the descriptive-quantitative and bibliographic method by which it will be used to determinate the net realizable value established in the problem of a land in which its book value and commission for sale are known, and from which one then proceeds to calculate the profit from the sale of the land, with the problem statement develops the year along with its accounting records as its transactions, in which revaluation emphasizes that it can benefit the company with a net realizable value previously established trough technical studies and market price research, favoring the performance and profitability of the company, and also the correct understanding of the norm for the registration of its transactions analyzing the situation of the sale of an asset with which its part of the presentation in the information company. The use of accounting standards in the company offers us reliability in our financial statements and in our accounting books, establishing a correct use of accounting in its applicability of the registration of elements of Property Plant and Equipment, especially the results of the registration sale by the EMPRESA UNIVERSITARIA S.A. that complements the theoretical bases previously described in this IAS 16.