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

Abstract

The development of the following work has as its main objective the correct registration of operations under international accounting standards (IAS) 16, the methodology applied is descriptive and bibliography. The research is carried out with a quantitative approach. An exercise of the cost of sale of a Property, Plant and Equipment (PPyE) vehicle has been developed, recording the financial expenses, commission expenses, taxes and benefits, which includes the seller an asset of the company that is depreciated at 70 % of its initial value, to determine its real value, its development is descriptive and with the problem the registration is demonstrated, charging to the Plant and Equipment Property account the cost for which the company acquired the asset, it is also recognized all expenses incurred in depreciation for the wear and tear that it suffers or the damage from the use of the goods that are used by the companies during its useful life as repairs, making the asset a completely unusable asset. This registration process is important in companies what they do in a correct and timely manner for efficient decision making in order to improve economic and financial risks. In the results, each record is relevant with its interpretation and in the cost of the asset for its respective sale, applying all our knowledge that we have acquired in the degree in Accounting and Auditing Engineering of the Technical University of Machala.