El arrendamiento financiero bajo la NIC 17 aplicado en maquinarias de la camaronera “Camamarre” S.A en el periodo 2019.

Abstract

Property, Plant and Equipment within a company is a fundamental piece for production, regardless of whether its trade is the sale of goods or services, so it is of the utmost importance that the value of this asset be recognized in accounting for its contribution to the production; It must even be registered even if this asset is not properly acquired, that is, it is obtained through lease, benefit, donation or in any other way that this property becomes part of the company. The case study was carried out in the company “CAMAMARRE” SA located in the coastal profile of the city of Sta. Rosa, this company has 40 hectares dedicated to the exploitation of shrimp farms, The purpose of this work is to determine procedures for an adequate recognition of its machinery that it maintains under lease and its subsequent accounting record, in order to achieve it, a problem identification procedure was applied in the first instance, which confirmed that the shrimp in question had machinery not recognized in your accounting books; However, under this case study, this type of situation is solved under the legal regulations applied IAS 17; Therefore, we will proceed to recognize and register those assets framed in said IAS as a result of this, the conclusions reached were reached.